https://www.taxtmi.com/caselaws?id=106786 Add-on cards were analysed under Chapter 84 Notes 5(A) and 5(B) and the HSN explanatory material to determine whether they were parts of automatic data processing machines or accessories. The Tribunal found no documentary basis to displace the departmental classification, holding that the cards were not automatic data processing machines or independent units capable of performing Heading 84.71 functions. As the cards lacked independent functionality and depended on linkage with other components, they fell within Heading 84.73 as accessories, not Heading 84.71 as parts. The classification under Heading 84.73 was therefore upheld. en-us Fri, 08 Nov 2002 00:00:00 +0530 Thu, 15 Mar 2012 16:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106786 Add-on cards were analysed under Chapter 84 Notes 5(A) and 5(B) and the HSN explanatory material to determine whether they were parts of automatic data processing machines or accessories. The Tribunal found no documentary basis to displace the departmental classification, holding that the cards were not automatic data processing machines or independent units capable of performing Heading 84.71 functions. As the cards lacked independent functionality and depended on linkage with other components, they fell within Heading 84.73 as accessories, not Heading 84.71 as parts. The classification under Heading 84.73 was therefore upheld. Case-Laws Central Excise Fri, 08 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106786