https://www.taxtmi.com/caselaws?id=115411 Kernel assemblies lacking RAM, memory modules and storage devices were treated as parts and accessories of computer systems rather than as a complete automatic data processing unit, so classification under Sub-heading 8473.30 was upheld instead of Heading 8471. The classification was determined by Section and Chapter Notes, and recourse to Interpretative Rule 2(a) was found unnecessary. Because the separately cleared populated PCBs, software and printed matter had already been assessed on merits, their value could not be added to the assessable value of the kernels. The classification position and the valuation addition were therefore rejected. en-us Tue, 05 Jul 2005 00:00:00 +0530 Tue, 29 May 2012 14:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115411 Kernel assemblies lacking RAM, memory modules and storage devices were treated as parts and accessories of computer systems rather than as a complete automatic data processing unit, so classification under Sub-heading 8473.30 was upheld instead of Heading 8471. The classification was determined by Section and Chapter Notes, and recourse to Interpretative Rule 2(a) was found unnecessary. Because the separately cleared populated PCBs, software and printed matter had already been assessed on merits, their value could not be added to the assessable value of the kernels. The classification position and the valuation addition were therefore rejected. Case-Laws Customs Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115411