https://www.taxtmi.com/caselaws?id=107275 Tariff classification turned on the essential functional characteristics of the goods shown in the product literature. The goods had time-programmed functions, a high degree of flexibility, wide operating parameters, and pre-programmed post-run data reduction calculations with automatic calibration and recalibration, indicating that they were programmable and capable of arithmetical computation. On that basis, they satisfied the attributes of an automatic data processing machine under Heading 8471.00. Classification under Heading 9033.00 was rejected because the goods were not established to be mere parts or accessories of Chapter 90 measuring instruments. The Revenue's challenge succeeded and the classification in favour of the Revenue was restored. en-us Mon, 17 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107275 Tariff classification turned on the essential functional characteristics of the goods shown in the product literature. The goods had time-programmed functions, a high degree of flexibility, wide operating parameters, and pre-programmed post-run data reduction calculations with automatic calibration and recalibration, indicating that they were programmable and capable of arithmetical computation. On that basis, they satisfied the attributes of an automatic data processing machine under Heading 8471.00. Classification under Heading 9033.00 was rejected because the goods were not established to be mere parts or accessories of Chapter 90 measuring instruments. The Revenue's challenge succeeded and the classification in favour of the Revenue was restored. Case-Laws Central Excise Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107275