Computer accessories classifiable under the data processing machines heading, not as independent sound or video reproducing apparatus.

Sound blaster cards, video blaster cards and a TV coder were treated as accessories to automatic data processing machines rather than as independent sound or video reproducing apparatus. Heading 8473.30 applied because the goods functioned only with the computer and could not operate independently for the purposes covered by Headings 85.19 or 85.21. The classification under sub-heading 8473.30 was sustained, and the competing revenue classification was rejected.

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Issues: Whether sound blaster cards, video blaster cards and TV coder were classifiable under sub-heading 8473.30 as parts and accessories of automatic data processing machines, or under sub-headings 8519.99 and 8521.90 as sound reproducing or video reproducing apparatus.

Analysis: Sub-heading 8473.30 applies to parts and accessories of machines of Heading 84.71, namely automatic data processing machines and units thereof. Headings 85.19 and 85.21 cover sound reproducing apparatus and video recording or reproducing apparatus respectively. The imported goods were found to function only as accessories to the computer and could not operate independently for the purposes covered by Headings 85.19 or 85.21. The finding of the Commissioner (Appeals) that the goods were not classifiable under the two headings relied on by the Revenue was not rebutted, and the Department itself had subsequently classified the goods under sub-heading 8473.30.

Conclusion: The goods were rightly classifiable under sub-heading 8473.30. The Revenue's appeal was rejected.

Final Conclusion: The impugned classification in favour of the importer was sustained and the Revenue failed to obtain any relief.

Ratio Decidendi: Goods that function only as accessories to automatic data processing machines are classifiable under the relevant accessories heading and not under headings meant for independent sound or video reproducing apparatus.

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