https://www.taxtmi.com/caselaws?id=117027 Multifunction digital printer-copier-scanner-fax machines were treated as classifiable under Heading 8471.60 as output units of automatic data processing machines, not under Heading 8472.90 as other office machines. The majority reasoned that, on the catalogue and technical literature, the goods functioned as multifunction devices capable of standalone use and computer-linked operation, that Note 5(D) of Chapter 84 governed printers meeting the conditions in Notes 5(B)(b) and 5(B)(c), and that printing was their principal function. Heading 8472 was treated as residuary and could not displace the specific heading, with earlier Tribunal rulings on similar machines followed in judicial discipline. The result was classification under Heading 8471.60. en-us Thu, 09 Jun 2005 00:00:00 +0530 Tue, 19 Jun 2012 16:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117027 Multifunction digital printer-copier-scanner-fax machines were treated as classifiable under Heading 8471.60 as output units of automatic data processing machines, not under Heading 8472.90 as other office machines. The majority reasoned that, on the catalogue and technical literature, the goods functioned as multifunction devices capable of standalone use and computer-linked operation, that Note 5(D) of Chapter 84 governed printers meeting the conditions in Notes 5(B)(b) and 5(B)(c), and that printing was their principal function. Heading 8472 was treated as residuary and could not displace the specific heading, with earlier Tribunal rulings on similar machines followed in judicial discipline. The result was classification under Heading 8471.60. Case-Laws Customs Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117027