https://www.taxtmi.com/caselaws?id=87051 Tariff Heading 84.71 covers automatic data processing machines and their units, but Chapter Notes 5(a) and 5(b) require separately housed units to form part of a complete system, be connectable to the central processing unit, be specifically designed as part of that system, and accept or deliver data in a usable form. Add-on cards and motherboards that could not perform the required functions independently and operated only when connected to other components were therefore treated as parts, not as automatic data processing machines in their own right. The classification adopted below was sustained and the challenge failed. en-us Mon, 21 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 14:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87051 Tariff Heading 84.71 covers automatic data processing machines and their units, but Chapter Notes 5(a) and 5(b) require separately housed units to form part of a complete system, be connectable to the central processing unit, be specifically designed as part of that system, and accept or deliver data in a usable form. Add-on cards and motherboards that could not perform the required functions independently and operated only when connected to other components were therefore treated as parts, not as automatic data processing machines in their own right. The classification adopted below was sustained and the challenge failed. Case-Laws Central Excise Mon, 21 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87051