Classification of STD/PCO monitors as calculating machines directs their tariff treatment under Heading No. 84.70 for uniform excise duty application. STD/PCO call monitors are microprocessor-based devices that total exchange pulses and compute billing by applying programmed time- and distance-based rates; their primary function is that of a calculating machine rather than a simple counter. Accordingly, the Board directs that STD/PCO monitors be classifiable under Heading No. 84.70 as calculating machines to ensure uniform tariff treatment and levy of duty, and instructs Commissioners to circulate the order for implementation.
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Provisions expressly mentioned in the judgment/order text.
Classification of STD/PCO monitors as calculating machines directs their tariff treatment under Heading No. 84.70 for uniform excise duty application.
STD/PCO call monitors are microprocessor-based devices that total exchange pulses and compute billing by applying programmed time- and distance-based rates; their primary function is that of a calculating machine rather than a simple counter. Accordingly, the Board directs that STD/PCO monitors be classifiable under Heading No. 84.70 as calculating machines to ensure uniform tariff treatment and levy of duty, and instructs Commissioners to circulate the order for implementation.
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