https://www.taxtmi.com/caselaws?id=82889 Off-line English/Devnagari keyboards imported with photo composing machines were treated as integral components of a composite printing unit used in the printing industry. Applying Section Note 3 to Section XVI and Note 5 to Chapter 84, classification followed the machine's principal function, which was photo composing/type-setting, rather than treating the keyboards as separate data processing equipment. On that basis, the goods were classifiable under Heading 84.34 and satisfied Notification No. 114/80-Cus., which covered photo composing machines with keyboards for use in the printing industry. The Revenue's contrary classification and exemption challenge failed. en-us Sat, 23 Feb 1991 00:00:00 +0530 Thu, 07 Jul 2011 18:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82889 Off-line English/Devnagari keyboards imported with photo composing machines were treated as integral components of a composite printing unit used in the printing industry. Applying Section Note 3 to Section XVI and Note 5 to Chapter 84, classification followed the machine's principal function, which was photo composing/type-setting, rather than treating the keyboards as separate data processing equipment. On that basis, the goods were classifiable under Heading 84.34 and satisfied Notification No. 114/80-Cus., which covered photo composing machines with keyboards for use in the printing industry. The Revenue's contrary classification and exemption challenge failed. Case-Laws Customs Sat, 23 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82889