https://www.taxtmi.com/caselaws?id=325009 Imported consumer electronics PC was held classifiable under Heading 8471 as an automatic data processing machine because computing was its principal purpose, while multimedia functions were only additional features. Applying Chapter Note 7 to Chapter 84 and the product literature, the record did not show that computing was not the main function of the goods. The appellate authority's reliance on the technical details and data sheet was accepted, and the competing claim under Heading 8479 for a machine with more than one principal function was rejected. The classification under Heading 8471 was therefore upheld and the Revenue's challenge failed. en-us Mon, 26 Oct 2015 00:00:00 +0530 Wed, 19 Oct 2016 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325009 Imported consumer electronics PC was held classifiable under Heading 8471 as an automatic data processing machine because computing was its principal purpose, while multimedia functions were only additional features. Applying Chapter Note 7 to Chapter 84 and the product literature, the record did not show that computing was not the main function of the goods. The appellate authority's reliance on the technical details and data sheet was accepted, and the competing claim under Heading 8479 for a machine with more than one principal function was rejected. The classification under Heading 8471 was therefore upheld and the Revenue's challenge failed. Case-Laws Customs Mon, 26 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325009