https://www.taxtmi.com/caselaws?id=101968 Imported automatic data processing systems were treated as independently classifiable under Heading 84.71 rather than as parts of a vacuum emission spectrometer or an engine development system. The relevant Note 4 to Section XVI did not apply because the materials did not show an inseparable functional combination: each computer operated independently, and there was no evidence that either machine could not function without it or that the computer performed an integral specific function within the other equipment. On that basis, the departmental classification under Heading 84.71 was upheld and the challenge to it failed. en-us Mon, 04 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 13:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101968 Imported automatic data processing systems were treated as independently classifiable under Heading 84.71 rather than as parts of a vacuum emission spectrometer or an engine development system. The relevant Note 4 to Section XVI did not apply because the materials did not show an inseparable functional combination: each computer operated independently, and there was no evidence that either machine could not function without it or that the computer performed an integral specific function within the other equipment. On that basis, the departmental classification under Heading 84.71 was upheld and the challenge to it failed. Case-Laws Customs Mon, 04 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101968