https://www.taxtmi.com/caselaws?id=94051 Data acquisition and control systems incorporating an automatic data processing machine were treated as classifiable by their specific function, not as data processing machinery, because the goods were found to measure, control and regulate process parameters and were incapable of independent data processing. Note 5(b) of Chapter 84 was applied to exclude machines incorporating or working in conjunction with an automatic data processing machine where they perform a specific function. On that basis, the equipment was regarded as custom-made process control equipment, Heading 84.71 was found inapplicable, and classification was upheld under Heading 90.32. en-us Wed, 06 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94051 Data acquisition and control systems incorporating an automatic data processing machine were treated as classifiable by their specific function, not as data processing machinery, because the goods were found to measure, control and regulate process parameters and were incapable of independent data processing. Note 5(b) of Chapter 84 was applied to exclude machines incorporating or working in conjunction with an automatic data processing machine where they perform a specific function. On that basis, the equipment was regarded as custom-made process control equipment, Heading 84.71 was found inapplicable, and classification was upheld under Heading 90.32. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94051