Specific function classification governs process control equipment incorporating data processing units under the tariff

Data acquisition and control systems incorporating an automatic data processing machine were treated as classifiable by their specific function, not as data processing machinery, because the goods were found to measure, control and regulate process parameters and were incapable of independent data processing. Note 5(b) of Chapter 84 was applied to exclude machines incorporating or working in conjunction with an automatic data processing machine where they perform a specific function. On that basis, the equipment was regarded as custom-made process control equipment, Heading 84.71 was found inapplicable, and classification was upheld under Heading 90.32.

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Issues: Whether data acquisition and control systems incorporating an automatic data processing machine are classifiable under Heading 84.71 or under Heading 90.32 of the Central Excise Tariff.

Analysis: The impugned goods were found by the lower authorities to have a well-defined function of measuring, controlling and regulating parameters such as pressure, flow and temperature, and to be incapable of doing data processing by themselves. No material was produced to rebut those findings. The exclusion clause in Note 5(b) of Chapter 84 applies to machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function, in which event classification is to be made according to the specific function of the goods. The goods were therefore treated as custom-made process control equipment falling under the heading appropriate to that function.

Conclusion: Heading 84.71 was held inapplicable and the goods were held classifiable under Heading 90.32. The Revenue's appeal was rejected.

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