https://www.taxtmi.com/caselaws?id=114653 Composite goods are classified by their principal function, and an embedded automatic data processing element does not alter classification where it is only supportive. The imported Polaroid Digital Imaging System was described as a digital imaging unit directed mainly to capturing photographic images and converting them into photographs on film or CD. Trade parlance, the catalogue description, and the machine's essential character showed it to be photographic equipment rather than an automatic data processing system. The system was therefore classifiable under Heading 9006.53, not Heading 8471.50, and the Revenue's view was accepted. en-us Fri, 29 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 16:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114653 Composite goods are classified by their principal function, and an embedded automatic data processing element does not alter classification where it is only supportive. The imported Polaroid Digital Imaging System was described as a digital imaging unit directed mainly to capturing photographic images and converting them into photographs on film or CD. Trade parlance, the catalogue description, and the machine's essential character showed it to be photographic equipment rather than an automatic data processing system. The system was therefore classifiable under Heading 9006.53, not Heading 8471.50, and the Revenue's view was accepted. Case-Laws Central Excise Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114653