https://www.taxtmi.com/caselaws?id=76879 For customs classification, goods with embedded data-processing capability are classified by their principal and specific function within the relevant functional unit. Controllers, including embedded Controllers and PACs, were treated as industrial process-control equipment rather than automatic data processing machines, and therefore fell under Chapter 90 instead of Chapter 84. I.O. Modules and Chassis, being integral components of a larger measuring and control system, were also classified as parts and accessories under Chapter 90. The governing principle is that data-processing features do not control classification where the dominant role is regulating or controlling industrial processes. en-us Thu, 15 Jul 2010 00:00:00 +0530 Fri, 06 Oct 2023 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76879 For customs classification, goods with embedded data-processing capability are classified by their principal and specific function within the relevant functional unit. Controllers, including embedded Controllers and PACs, were treated as industrial process-control equipment rather than automatic data processing machines, and therefore fell under Chapter 90 instead of Chapter 84. I.O. Modules and Chassis, being integral components of a larger measuring and control system, were also classified as parts and accessories under Chapter 90. The governing principle is that data-processing features do not control classification where the dominant role is regulating or controlling industrial processes. Case-Laws Customs Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76879