https://www.taxtmi.com/caselaws?id=89460 Sound blaster cards, video blaster cards and a TV coder were treated as accessories to automatic data processing machines rather than as independent sound or video reproducing apparatus. Heading 8473.30 applied because the goods functioned only with the computer and could not operate independently for the purposes covered by Headings 85.19 or 85.21. The classification under sub-heading 8473.30 was sustained, and the competing revenue classification was rejected. en-us Wed, 18 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89460 Sound blaster cards, video blaster cards and a TV coder were treated as accessories to automatic data processing machines rather than as independent sound or video reproducing apparatus. Heading 8473.30 applied because the goods functioned only with the computer and could not operate independently for the purposes covered by Headings 85.19 or 85.21. The classification under sub-heading 8473.30 was sustained, and the competing revenue classification was rejected. Case-Laws Customs Wed, 18 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89460