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    <title>1999 (12) TMI 524 - CEGAT, NEW DELHI</title>
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    <description>An imported multifunction Xerox machine with printing as its principal function was held classifiable as a printer under Heading 84.71 because it was connected to an automatic data processing system or network and satisfied the conditions in Chapter Note 5(D) for printers and similar units. The residuary Heading 84.79 was rejected because Note 5(B) could not override the specific treatment for printers and ADP units. The machine&#039;s independent functionality did not displace its primary character as an output unit of an ADP system, so classification under sub-heading 8471.60 applied rather than 8479.89.</description>
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    <pubDate>Wed, 08 Dec 1999 00:00:00 +0530</pubDate>
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      <title>1999 (12) TMI 524 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95829</link>
      <description>An imported multifunction Xerox machine with printing as its principal function was held classifiable as a printer under Heading 84.71 because it was connected to an automatic data processing system or network and satisfied the conditions in Chapter Note 5(D) for printers and similar units. The residuary Heading 84.79 was rejected because Note 5(B) could not override the specific treatment for printers and ADP units. The machine&#039;s independent functionality did not displace its primary character as an output unit of an ADP system, so classification under sub-heading 8471.60 applied rather than 8479.89.</description>
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      <pubDate>Wed, 08 Dec 1999 00:00:00 +0530</pubDate>
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