https://www.taxtmi.com/caselaws?id=112605 Imported game CDs were held to be classifiable as video games under sub-heading 9504.10, not as computer parts or accessories under heading 8471. The Tribunal applied Rule 3(c) of the Interpretation Rules, under which the heading last in numerical order is preferred where goods appear classifiable under more than one heading, and found the goods did not answer the description of automatic data processing machines, readers, or data-transcribing machines. Classification under 9504.10 was therefore upheld on the basis of the nature of the goods and the relevant chapter notes. en-us Fri, 03 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 18:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112605 Imported game CDs were held to be classifiable as video games under sub-heading 9504.10, not as computer parts or accessories under heading 8471. The Tribunal applied Rule 3(c) of the Interpretation Rules, under which the heading last in numerical order is preferred where goods appear classifiable under more than one heading, and found the goods did not answer the description of automatic data processing machines, readers, or data-transcribing machines. Classification under 9504.10 was therefore upheld on the basis of the nature of the goods and the relevant chapter notes. Case-Laws Customs Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112605