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    <title>1999 (5) TMI 112 - CEGAT, NEW DELHI</title>
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    <description>Imported Fiery XJ + 300 and Fiery XJ + 170 systems were treated as units of an automatic data processing system because they functioned as servers linking computers and photo copiers, receiving, storing and transmitting data under a computer programme. Chapter Note 5(B), 5(C) and 5(D) supported classification of separately presented units under Heading 84.71. Their use with photo copiers did not exclude them from that heading, and they were not classifiable as electrical machines with individual functions under sub-heading 8543.89; the correct classification was Heading 84.71.</description>
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    <pubDate>Thu, 13 May 1999 00:00:00 +0530</pubDate>
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      <title>1999 (5) TMI 112 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91002</link>
      <description>Imported Fiery XJ + 300 and Fiery XJ + 170 systems were treated as units of an automatic data processing system because they functioned as servers linking computers and photo copiers, receiving, storing and transmitting data under a computer programme. Chapter Note 5(B), 5(C) and 5(D) supported classification of separately presented units under Heading 84.71. Their use with photo copiers did not exclude them from that heading, and they were not classifiable as electrical machines with individual functions under sub-heading 8543.89; the correct classification was Heading 84.71.</description>
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      <pubDate>Thu, 13 May 1999 00:00:00 +0530</pubDate>
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