https://www.taxtmi.com/caselaws?id=120214 An imported data processing unit supplied with a differential scanning calorimeter was held to retain classification as an automatic data processing machine under Heading 84.71 because it satisfied Chapter Note 5(A)(a): it could store programmes and data, be freely programmed, perform arithmetical computations, and execute processing programmes without human intervention. Note 5(B) did not apply because the unit itself was an ADP machine, not a machine merely incorporating or working with one. Note 4 of Section XVI was also inapplicable since the calorimeter and the data processing unit were separate, independent machines rather than a combination contributing together to one clearly defined function. Programming the unit to operate with the calorimeter did not change its tariff classification. en-us Wed, 15 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 15:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120214 An imported data processing unit supplied with a differential scanning calorimeter was held to retain classification as an automatic data processing machine under Heading 84.71 because it satisfied Chapter Note 5(A)(a): it could store programmes and data, be freely programmed, perform arithmetical computations, and execute processing programmes without human intervention. Note 5(B) did not apply because the unit itself was an ADP machine, not a machine merely incorporating or working with one. Note 4 of Section XVI was also inapplicable since the calorimeter and the data processing unit were separate, independent machines rather than a combination contributing together to one clearly defined function. Programming the unit to operate with the calorimeter did not change its tariff classification. Case-Laws Customs Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120214