https://www.taxtmi.com/caselaws?id=86597 An imported CPU board for an atomic absorption spectrophotometer was treated as a distinct data-processing unit because it performed signal processing and converted received data into digital words for computation. Applying Chapter Note 2(a), the classification under Chapter 90 and Heading 98.06 was rejected because the item was not itself a Chapter 90 part and fell within the specific tariff entry in Chapter 84 for automatic data-processing machines and units thereof. The customs classification under sub-heading 8473.30 and the countervailing duty classification under sub-heading 8473.00 were therefore upheld against the assessee. en-us Mon, 24 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86597 An imported CPU board for an atomic absorption spectrophotometer was treated as a distinct data-processing unit because it performed signal processing and converted received data into digital words for computation. Applying Chapter Note 2(a), the classification under Chapter 90 and Heading 98.06 was rejected because the item was not itself a Chapter 90 part and fell within the specific tariff entry in Chapter 84 for automatic data-processing machines and units thereof. The customs classification under sub-heading 8473.30 and the countervailing duty classification under sub-heading 8473.00 were therefore upheld against the assessee. Case-Laws Customs Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86597