https://www.taxtmi.com/caselaws?id=123787 A chromatography data station was held classifiable as an automatic data processing machine under CET sub-heading 8471.00, not as part of a gas chromatograph under CET sub-heading 9027.00. The equipment, consisting of interface cards, monitor, printer, keyboard and cable, received signals from the chromatograph, processed them and displayed results, but operated as an independent assembly. Note 2(a) to Chapter 90 required goods falling under Chapters 84, 85, 90 or 91 to be classified in their respective headings, so mere utility as a component of the chromatograph was not decisive. The prior ruling cited by the assessee was distinguished because the relevant chapter note had not been considered. en-us Tue, 01 Apr 2008 00:00:00 +0530 Thu, 20 Sep 2012 15:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123787 A chromatography data station was held classifiable as an automatic data processing machine under CET sub-heading 8471.00, not as part of a gas chromatograph under CET sub-heading 9027.00. The equipment, consisting of interface cards, monitor, printer, keyboard and cable, received signals from the chromatograph, processed them and displayed results, but operated as an independent assembly. Note 2(a) to Chapter 90 required goods falling under Chapters 84, 85, 90 or 91 to be classified in their respective headings, so mere utility as a component of the chromatograph was not decisive. The prior ruling cited by the assessee was distinguished because the relevant chapter note had not been considered. Case-Laws Central Excise Tue, 01 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123787