https://www.taxtmi.com/caselaws?id=163200 A multifunctional digital copier is classifiable under HSN 8471 as a computer peripheral when its principal function is printing and it is connectable to a computer. The classification turns on the HSN description of computer systems and peripherals and on the machine's principal purpose, not on the fact that it also performs scanning, copying, faxing or e-mail functions. A printer capable of receiving or delivering data in usable form through connection with a CPU falls within heading 8471, and a multifunction device is classified by its dominant function. Non-speaking advance rulings were not treated as displacing that approach, and the contrary view excluding all multifunctional digital copiers from HSN 8471 was rejected. en-us Fri, 30 Nov 2007 00:00:00 +0530 Tue, 25 Mar 2014 14:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163200 A multifunctional digital copier is classifiable under HSN 8471 as a computer peripheral when its principal function is printing and it is connectable to a computer. The classification turns on the HSN description of computer systems and peripherals and on the machine's principal purpose, not on the fact that it also performs scanning, copying, faxing or e-mail functions. A printer capable of receiving or delivering data in usable form through connection with a CPU falls within heading 8471, and a multifunction device is classified by its dominant function. Non-speaking advance rulings were not treated as displacing that approach, and the contrary view excluding all multifunctional digital copiers from HSN 8471 was rejected. Case-Laws VAT and Sales Tax Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163200