https://www.taxtmi.com/caselaws?id=202274 Imported graphic printers are not classifiable under Heading 8471 merely because they contain an in-built control system and operate with a separate automatic data processing machine. Chapter Notes 5(B) and 5(E) exclude machines that perform a specific function other than data processing from Heading 8471, even where they are linked to an ADP machine. Because the printer did not itself perform data processing and no other specific heading applied, the residual Heading 8479 was held appropriate, and the classification adopted by the authorities was sustained. en-us Wed, 20 Oct 2010 00:00:00 +0530 Wed, 02 Mar 2011 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202274 Imported graphic printers are not classifiable under Heading 8471 merely because they contain an in-built control system and operate with a separate automatic data processing machine. Chapter Notes 5(B) and 5(E) exclude machines that perform a specific function other than data processing from Heading 8471, even where they are linked to an ADP machine. Because the printer did not itself perform data processing and no other specific heading applied, the residual Heading 8479 was held appropriate, and the classification adopted by the authorities was sustained. Case-Laws Customs Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202274