https://www.taxtmi.com/caselaws?id=179558 Goods with independent automatic data processing capacity, free programmability, and the ability to execute programmes with logical decision-making without human intervention are classifiable as automatic data processing machines under Chapter 84. Chapter Note 5(e) does not apply where the products themselves satisfy the essential characteristics of ADP machines, even if used for specific applications, because that note is confined to machines performing a specific function other than data processing and working with an ADP machine. The residual specific-function headings were therefore inapplicable, and the competing classification was rejected. en-us Mon, 01 Jun 2015 00:00:00 +0530 Fri, 04 Mar 2016 11:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179558 Goods with independent automatic data processing capacity, free programmability, and the ability to execute programmes with logical decision-making without human intervention are classifiable as automatic data processing machines under Chapter 84. Chapter Note 5(e) does not apply where the products themselves satisfy the essential characteristics of ADP machines, even if used for specific applications, because that note is confined to machines performing a specific function other than data processing and working with an ADP machine. The residual specific-function headings were therefore inapplicable, and the competing classification was rejected. Case-Laws Central Excise Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179558