https://www.taxtmi.com/caselaws?id=84308 Imported chromatographic data systems are classified by their essential function, not by their connection to the main laboratory equipment. Where the unit operates as a data capture and analysis system with its own micro-processor, and the record does not show it to be an essential component of the chromatograph, it is not treated as an accessory or integral part of that instrument. Heading 90.25(1) therefore does not apply because the goods are not themselves instruments for physical or chemical analysis in that sense. The correct classification is Heading 84.51/55 for automatic data processing machines and units thereof. en-us Tue, 20 Jun 1995 00:00:00 +0530 Thu, 21 Jul 2011 11:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84308 Imported chromatographic data systems are classified by their essential function, not by their connection to the main laboratory equipment. Where the unit operates as a data capture and analysis system with its own micro-processor, and the record does not show it to be an essential component of the chromatograph, it is not treated as an accessory or integral part of that instrument. Heading 90.25(1) therefore does not apply because the goods are not themselves instruments for physical or chemical analysis in that sense. The correct classification is Heading 84.51/55 for automatic data processing machines and units thereof. Case-Laws Customs Tue, 20 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84308