https://www.taxtmi.com/caselaws?id=4474 Imported servers functioning as automatic data processing machines in a computer network are classifiable under Heading 8471, not Heading 8517. Chapter Note 5(E) to Chapter 84 was held inapplicable because it applies to machines performing a specific function other than data processing, whereas a server remains a data-processing machine used with other computers and is not networking equipment by itself. The cited precedents were followed, and the Board's treatment of computers and computer networks under Heading 84.71 supported this classification outcome. en-us Thu, 17 Jan 2008 00:00:00 +0530 Mon, 07 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4474 Imported servers functioning as automatic data processing machines in a computer network are classifiable under Heading 8471, not Heading 8517. Chapter Note 5(E) to Chapter 84 was held inapplicable because it applies to machines performing a specific function other than data processing, whereas a server remains a data-processing machine used with other computers and is not networking equipment by itself. The cited precedents were followed, and the Board's treatment of computers and computer networks under Heading 84.71 supported this classification outcome. Case-Laws Customs Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4474