Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest delete...
Insolvency resolution plan's loan assignment between approving and dissenting creditors: post-approval redistribution blocked; original distribution e...
The dominant issue was whether a stylus pen used with a digitizer screen is classifiable as an ADP machine unit under heading 8471. Applying Chapter Note 6(C), it was held that an X-Y coordinate input unit must be connectable to the CPU (through the digitizer) and capable of delivering data; the stylus pen satisfied these conditions as it interfaces via the screen and provides coordinate data. Technological advancement was treated as relevant to tariff interpretation, consistent with the principle against static construction of tariff terms, and a foreign ruling was considered only for persuasive value. The stylus pen was classified under sub-heading 84716090. - AAR
The dominant issue was whether a stylus pen used with a digitizer screen is classifiable as an ADP machine unit under heading 8471. Applying Chapter Note 6(C), it was held that an X-Y coordinate input unit must be connectable to the CPU (through the digitizer) and capable of delivering data; the stylus pen satisfied these conditions as it interfaces via the screen and provides coordinate data. Technological advancement was treated as relevant to tariff interpretation, consistent with the principle against static construction of tariff terms, and a foreign ruling was considered only for persuasive value. The stylus pen was classified under sub-heading 84716090. - AAR
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