https://www.taxtmi.com/caselaws?id=95967 Gist Cards and Transputer Cards were treated as constituent units of automatic data processing machines because they were connected to the central processing unit and capable of accepting, processing and delivering data. The chapter notes to Chapter 84 supported classification under Heading 8471 for such data-processing units with independent functionality, and the revenue failed to show that the cards had no separate function. On that basis, the finding that the items were classifiable under Heading 84.71, rather than as parts under Heading 8473, was upheld and the revenue's challenge failed. en-us Wed, 07 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 13:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95967 Gist Cards and Transputer Cards were treated as constituent units of automatic data processing machines because they were connected to the central processing unit and capable of accepting, processing and delivering data. The chapter notes to Chapter 84 supported classification under Heading 8471 for such data-processing units with independent functionality, and the revenue failed to show that the cards had no separate function. On that basis, the finding that the items were classifiable under Heading 84.71, rather than as parts under Heading 8473, was upheld and the revenue's challenge failed. Case-Laws Central Excise Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95967