https://www.taxtmi.com/caselaws?id=346085 Imported equipment assembled from multiple components was classified by its essential and predominant function, which was colour grading and colour correction for digital film intermediates. Applying Chapter Note 5(E) to Chapter 84 and Section Notes 3 and 4 of Section XVI, the classification had to follow the specific or principal function of the composite system rather than its incorporation of automatic data processing elements. The goods therefore fell under heading 8543 as colour correctors and did not qualify as automatic data processing machines under heading 8471. The equipment also could not be placed in sub-heading 84713090, which is confined to portable ADP machines weighing not more than 10 kilograms. en-us Fri, 21 Jul 2017 00:00:00 +0530 Thu, 26 Apr 2018 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346085 Imported equipment assembled from multiple components was classified by its essential and predominant function, which was colour grading and colour correction for digital film intermediates. Applying Chapter Note 5(E) to Chapter 84 and Section Notes 3 and 4 of Section XVI, the classification had to follow the specific or principal function of the composite system rather than its incorporation of automatic data processing elements. The goods therefore fell under heading 8543 as colour correctors and did not qualify as automatic data processing machines under heading 8471. The equipment also could not be placed in sub-heading 84713090, which is confined to portable ADP machines weighing not more than 10 kilograms. Case-Laws Customs Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346085