https://www.taxtmi.com/caselaws?id=92000 Goods described as Tackle were treated as an automatic data processing machine or unit thereof because product literature showed memory, software, keyboard, display, and data storage and transfer capabilities, including use with other microprocessor-based equipment. The specific Chapter 84 entry prevailed over the residuary heading, so classification under Heading 84.71 was upheld. On limitation, the absence of the required disclosure and the failure to establish bona fide compliance justified invocation of the extended period. The penalty was also sustained as warranted on the facts. en-us Fri, 18 Jul 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92000 Goods described as Tackle were treated as an automatic data processing machine or unit thereof because product literature showed memory, software, keyboard, display, and data storage and transfer capabilities, including use with other microprocessor-based equipment. The specific Chapter 84 entry prevailed over the residuary heading, so classification under Heading 84.71 was upheld. On limitation, the absence of the required disclosure and the failure to establish bona fide compliance justified invocation of the extended period. The penalty was also sustained as warranted on the facts. Case-Laws Central Excise Fri, 18 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92000