https://www.taxtmi.com/caselaws?id=89073 Terminal Server classification under Chapter Heading 84.71 depended on whether it satisfied Chapter Note 5(b) as a unit of an automatic data processing system, including being connectable to the central processing unit, specially designed as part of that system, and capable of accepting or delivering usable data. The lower authorities had not examined the product against that correct test, and the Tribunal noted that the factual material needed for that assessment was incomplete. The classification was therefore not finally determined and the matter required reconsideration by the jurisdictional adjudicating authority. en-us Fri, 29 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89073 Terminal Server classification under Chapter Heading 84.71 depended on whether it satisfied Chapter Note 5(b) as a unit of an automatic data processing system, including being connectable to the central processing unit, specially designed as part of that system, and capable of accepting or delivering usable data. The lower authorities had not examined the product against that correct test, and the Tribunal noted that the factual material needed for that assessment was incomplete. The classification was therefore not finally determined and the matter required reconsideration by the jurisdictional adjudicating authority. Case-Laws Central Excise Fri, 29 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89073