https://www.taxtmi.com/caselaws?id=95552 Portable hand-held data collection terminals without a central processing unit were treated as input units of an automatic data processing machine because they captured data by keyboard entry or bar-code scanning, stored it only temporarily, and transmitted it for further processing on a computer. Applying Chapter Note 5B of Chapter 84 and the relevant explanatory notes, the classification depended on whether the goods were connectable to a CPU and capable of accepting or delivering data in a form usable by the system. On that basis, the terminals fell under sub-heading 8471.60 as input units and not under sub-heading 8479.89. en-us Wed, 17 Nov 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95552 Portable hand-held data collection terminals without a central processing unit were treated as input units of an automatic data processing machine because they captured data by keyboard entry or bar-code scanning, stored it only temporarily, and transmitted it for further processing on a computer. Applying Chapter Note 5B of Chapter 84 and the relevant explanatory notes, the classification depended on whether the goods were connectable to a CPU and capable of accepting or delivering data in a form usable by the system. On that basis, the terminals fell under sub-heading 8471.60 as input units and not under sub-heading 8479.89. Case-Laws Customs Wed, 17 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95552