https://www.taxtmi.com/caselaws?id=107612 Imported DCA equipment was not established with sufficient certainty as a complete data processing machine under Chapter 84, but the manufacturer's literature showed it formed part of a broader network processing system. Applying Note 5B to Chapter 84, a unit connectable to the central processing unit and specifically designed to form part of such a system is treated as part of the complete data processing system. On that basis, the equipment was classified as a unit of a data processing system under Chapter 84.74 and qualified for exemption under Notification 506/88, even though the broader claim to independent machine classification was rejected. en-us Mon, 30 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 17:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107612 Imported DCA equipment was not established with sufficient certainty as a complete data processing machine under Chapter 84, but the manufacturer's literature showed it formed part of a broader network processing system. Applying Note 5B to Chapter 84, a unit connectable to the central processing unit and specifically designed to form part of such a system is treated as part of the complete data processing system. On that basis, the equipment was classified as a unit of a data processing system under Chapter 84.74 and qualified for exemption under Notification 506/88, even though the broader claim to independent machine classification was rejected. Case-Laws Customs Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107612