https://www.taxtmi.com/caselaws?id=90181 Imported desktop electronic filing systems were treated as document-management machines for keeping and retrieving files, not as automatic data processing machines under Chapter Note 5A(a) to Chapter 84. The HSN-aligned tariff entry and its explanatory notes were given persuasive value, and machines operating only on fixed programmes were held to fall outside Tariff Heading 84.71. A departmental clarification was not treated as decisive because the competing tariff entries and relevant notes were not shown to have been before that authority. On confiscation, prior departmental practice supporting a different classification justified a more lenient view, and the redemption fine was reduced. en-us Mon, 14 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90181 Imported desktop electronic filing systems were treated as document-management machines for keeping and retrieving files, not as automatic data processing machines under Chapter Note 5A(a) to Chapter 84. The HSN-aligned tariff entry and its explanatory notes were given persuasive value, and machines operating only on fixed programmes were held to fall outside Tariff Heading 84.71. A departmental clarification was not treated as decisive because the competing tariff entries and relevant notes were not shown to have been before that authority. On confiscation, prior departmental practice supporting a different classification justified a more lenient view, and the redemption fine was reduced. Case-Laws Customs Mon, 14 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90181