https://www.taxtmi.com/caselaws?id=95845 Data switches used to connect personal computers to peripheral devices and to store and route data were treated as units of an automatic data processing system under Note 5(b) to Chapter 84. The fact that the computers could function without the switches did not exclude classification, because essentiality was not the test under the note applied. The switches were therefore classifiable under Heading 84.71, and the classification adopted by the Commissioner (Appeals) was upheld. en-us Thu, 06 Apr 2000 00:00:00 +0530 Thu, 15 Dec 2011 13:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95845 Data switches used to connect personal computers to peripheral devices and to store and route data were treated as units of an automatic data processing system under Note 5(b) to Chapter 84. The fact that the computers could function without the switches did not exclude classification, because essentiality was not the test under the note applied. The switches were therefore classifiable under Heading 84.71, and the classification adopted by the Commissioner (Appeals) was upheld. Case-Laws Central Excise Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95845