https://www.taxtmi.com/caselaws?id=214657 Motherboards and add-on cards were treated as parts and accessories used with automatic data processing machines, not as automatic data processing machines or units thereof. Heading 8471 applies to the machines and units themselves, while Heading 8473 applies to parts and accessories suitable for use with such machines. On that basis, the goods were classified under Heading 8473 of the Central Excise Tariff rather than Heading 8471, and the Revenue's tariff classification position was accepted. en-us Fri, 22 Jun 2012 00:00:00 +0530 Wed, 14 Aug 2013 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214657 Motherboards and add-on cards were treated as parts and accessories used with automatic data processing machines, not as automatic data processing machines or units thereof. Heading 8471 applies to the machines and units themselves, while Heading 8473 applies to parts and accessories suitable for use with such machines. On that basis, the goods were classified under Heading 8473 of the Central Excise Tariff rather than Heading 8471, and the Revenue's tariff classification position was accepted. Case-Laws Central Excise Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214657