https://www.taxtmi.com/caselaws?id=95845 Data switches used to connect personal computers with peripheral devices, and capable of storing and routing data for connected equipment, fall under Heading 84.71 as units of an automatic data processing system. Chapter 84 Note 5(b) covers separately presented units connectible to the central processing unit directly or through other units, where they are specifically designed as part of such a system. The ability of computers to function without the switches does not exclude classification under the note, because essentiality is not the applicable test. The classification under Heading 84.71 was therefore 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 with peripheral devices, and capable of storing and routing data for connected equipment, fall under Heading 84.71 as units of an automatic data processing system. Chapter 84 Note 5(b) covers separately presented units connectible to the central processing unit directly or through other units, where they are specifically designed as part of such a system. The ability of computers to function without the switches does not exclude classification under the note, because essentiality is not the applicable test. The classification under Heading 84.71 was therefore upheld. Case-Laws Central Excise Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95845