https://www.taxtmi.com/caselaws?id=102023 Imported support-kit hardware was claimed to fall under Heading 84.71 and thereby qualify for exemption under Notification 58/88, but the available material did not establish that the goods, by themselves and independent of software, constituted an automatic data processing system or a unit covered by that heading. Product literature referring to an emulator used with a host development system, which may include a computer, was insufficient to prove the claimed classification, and the departmental certificate did not precisely support it. As the exemption depended on classification under Heading 84.71, the exemption claim was not sustained and the appeal failed. en-us Thu, 28 Mar 2002 00:00:00 +0530 Mon, 13 Feb 2012 14:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102023 Imported support-kit hardware was claimed to fall under Heading 84.71 and thereby qualify for exemption under Notification 58/88, but the available material did not establish that the goods, by themselves and independent of software, constituted an automatic data processing system or a unit covered by that heading. Product literature referring to an emulator used with a host development system, which may include a computer, was insufficient to prove the claimed classification, and the departmental certificate did not precisely support it. As the exemption depended on classification under Heading 84.71, the exemption claim was not sustained and the appeal failed. Case-Laws Customs Thu, 28 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102023