https://www.taxtmi.com/caselaws?id=86037 Separately presented populated printed circuit boards imported for use with a CNC wire-cut machine were held to be parts of an automatic data processing unit rather than numerical control panels. Heading 85.37 was inapplicable because the goods were not complete control panels; Chapter Note 5(a) and 5(b) to Chapter 84 treated separately presented units connectable to, or capable of accepting or delivering data with, the central processing unit as part of an automatic data processing system. Applying Section Note 2(a) of Section XVI, the specific heading for the data processing system prevailed, and the departmental classification under Chapter 84 was upheld. en-us Mon, 28 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 17:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86037 Separately presented populated printed circuit boards imported for use with a CNC wire-cut machine were held to be parts of an automatic data processing unit rather than numerical control panels. Heading 85.37 was inapplicable because the goods were not complete control panels; Chapter Note 5(a) and 5(b) to Chapter 84 treated separately presented units connectable to, or capable of accepting or delivering data with, the central processing unit as part of an automatic data processing system. Applying Section Note 2(a) of Section XVI, the specific heading for the data processing system prevailed, and the departmental classification under Chapter 84 was upheld. Case-Laws Customs Mon, 28 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86037