https://www.taxtmi.com/caselaws?id=102871 The imported Gel Documentation and Image Analysis System was held classifiable under heading 9027 because it performed physical or chemical analysis by examining DNA and RNA and visualising molecular movement during electrophoresis. The technical literature and HSN notes showed that its essential function was analytical, not merely automatic data processing, so heading 8471 did not apply. The lower orders had failed to give proper weight to that analytical function, and the assessee's classification claim succeeded. en-us Fri, 18 Oct 2002 00:00:00 +0530 Thu, 16 Feb 2012 16:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102871 The imported Gel Documentation and Image Analysis System was held classifiable under heading 9027 because it performed physical or chemical analysis by examining DNA and RNA and visualising molecular movement during electrophoresis. The technical literature and HSN notes showed that its essential function was analytical, not merely automatic data processing, so heading 8471 did not apply. The lower orders had failed to give proper weight to that analytical function, and the assessee's classification claim succeeded. Case-Laws Customs Fri, 18 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102871