https://www.taxtmi.com/caselaws?id=333925 An imported item performing a specific checking function was classified under Chapter Heading 9031 rather than as an automatic data processing machine under Chapter Heading 8471. The tariff scheme and explanatory notes showed that Chapter 8471 excludes machines or apparatus that merely work with an ADP machine and perform a distinct function, while Chapter 9031 covers measuring or checking instruments not specified elsewhere. As the product was found to be a checking instrument and the importer did not substantiate classification under Chapter 8471, classification under 90318000 was upheld and 84714190 rejected. en-us Wed, 21 Sep 2016 00:00:00 +0530 Thu, 06 Apr 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333925 An imported item performing a specific checking function was classified under Chapter Heading 9031 rather than as an automatic data processing machine under Chapter Heading 8471. The tariff scheme and explanatory notes showed that Chapter 8471 excludes machines or apparatus that merely work with an ADP machine and perform a distinct function, while Chapter 9031 covers measuring or checking instruments not specified elsewhere. As the product was found to be a checking instrument and the importer did not substantiate classification under Chapter 8471, classification under 90318000 was upheld and 84714190 rejected. Case-Laws Customs Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333925