https://www.taxtmi.com/caselaws?id=86872 Memory array boards were held not classifiable as units of an automatic data processing system under Heading 8471.93 because Note 5B to Chapter 84 requires separately housed, directly or indirectly connectable units specifically designed as part of such a system, and that condition was not met. Classification as accessories under Heading 84.73 was upheld because the boards were designed for mounting on the memory controller and expanded the range of operations of the existing system, so the lower authority's classification was sustained against the assessee. en-us Thu, 03 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 10:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86872 Memory array boards were held not classifiable as units of an automatic data processing system under Heading 8471.93 because Note 5B to Chapter 84 requires separately housed, directly or indirectly connectable units specifically designed as part of such a system, and that condition was not met. Classification as accessories under Heading 84.73 was upheld because the boards were designed for mounting on the memory controller and expanded the range of operations of the existing system, so the lower authority's classification was sustained against the assessee. Case-Laws Customs Thu, 03 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86872