Tariff classification of video display keyboards followed their functional link with photo-composing machinery, not computer-peripheral treatment.

Video display keyboards imported with a photo-composing machine were examined for tariff classification. Although described as stand-alone off-line terminals, the record showed that they operated in synchronisation with the photo-composing machine and were used to store, display, edit, and record copy on discs for later use in that machine. On that factual basis, they were not treated as automatic data processing machines or goods falling under Heading 8471.99. They were classified with the photo-composing machinery under Heading 84.35, and the assessee's exemption claim was accepted.

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Issues: Classification of video display keyboards imported with a photo-composing machine, and whether they were classifiable as computer peripherals under Heading 8471.99 or as part of printing machinery under Heading 84.35 for the claimed exemption benefits.

Analysis: The keyboards were imported and used in conjunction with the photo-composing machine, and the record showed that they recorded copy on discs for later use in the machine. They were described as stand-alone off-line terminals for input, but the materials on record also showed that they functioned in synchronisation with the photo-composing machine and were meant for storing, displaying, and editing copy for that machine. On this factual basis, the keyboards were not treated as automatic data processing machines or items falling within Heading 84.71, and the classification claimed by the Department was rejected.

Conclusion: The classification under Heading 8471.99 was disallowed and the goods were held to be classifiable with the photo-composing machinery under Heading 84.35, resulting in acceptance of the assessee's claim.

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