https://www.taxtmi.com/caselaws?id=1182 Imported Network Access Controller / Secure ID Authenticator Token goods were treated as accessories used solely or principally with automatic data processing equipment for network access authentication. Because the item operated only with RSA ACE/Server software and a connected ADP system, generated a user-specific code, and could not function independently, it was not regarded as an electrical machine with an individual function. The specific tariff entry for Network Access Controller under Heading 8473 30 91 also supported classification under Heading 8473.30 rather than Heading 8543.89. The lower authority's classification was therefore set aside in favour of the assessee. en-us Mon, 06 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1182 Imported Network Access Controller / Secure ID Authenticator Token goods were treated as accessories used solely or principally with automatic data processing equipment for network access authentication. Because the item operated only with RSA ACE/Server software and a connected ADP system, generated a user-specific code, and could not function independently, it was not regarded as an electrical machine with an individual function. The specific tariff entry for Network Access Controller under Heading 8473 30 91 also supported classification under Heading 8473.30 rather than Heading 8543.89. The lower authority's classification was therefore set aside in favour of the assessee. Case-Laws Customs Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1182