https://www.taxtmi.com/caselaws?id=92679 Imported hard disk drives loaded with software were treated as storage units of an automatic data processing system and classifiable under Heading 8471 of the Customs Tariff Act, 1975. Chapter 84 Notes 5(A) and 5(B) support classification of such units under Heading 8471 when presented separately. The software installed from recorded media for executing commands was regarded as integral to the drive, not as a separately classifiable article under Heading 8524. The software-value principle in PSI Data Systems was considered inapplicable because it concerned excise valuation of computers, not customs classification of imported goods. The classification under Heading 8471 was sustained. en-us Fri, 14 May 1999 00:00:00 +0530 Fri, 04 Nov 2011 13:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92679 Imported hard disk drives loaded with software were treated as storage units of an automatic data processing system and classifiable under Heading 8471 of the Customs Tariff Act, 1975. Chapter 84 Notes 5(A) and 5(B) support classification of such units under Heading 8471 when presented separately. The software installed from recorded media for executing commands was regarded as integral to the drive, not as a separately classifiable article under Heading 8524. The software-value principle in PSI Data Systems was considered inapplicable because it concerned excise valuation of computers, not customs classification of imported goods. The classification under Heading 8471 was sustained. Case-Laws Customs Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92679