https://www.taxtmi.com/caselaws?id=202051 Imported media workstation systems with software etched on the hardware were treated as complete automatic data processing systems under Heading 84.71. The editing function was itself a data-processing function, so Chapter Note 5(E) to Chapter 84, which excludes machines performing a specific function other than data processing, did not apply. Because the software formed an integral part of the imported system and was not a separate item, its value was includible in assessable value. The entire import was classified under sub-heading 8471.49, and the full invoice value was taken for valuation. en-us Wed, 23 Jun 2010 00:00:00 +0530 Tue, 22 Feb 2011 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202051 Imported media workstation systems with software etched on the hardware were treated as complete automatic data processing systems under Heading 84.71. The editing function was itself a data-processing function, so Chapter Note 5(E) to Chapter 84, which excludes machines performing a specific function other than data processing, did not apply. Because the software formed an integral part of the imported system and was not a separate item, its value was includible in assessable value. The entire import was classified under sub-heading 8471.49, and the full invoice value was taken for valuation. Case-Laws Customs Wed, 23 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202051