https://www.taxtmi.com/caselaws?id=357572 Computer upgrade units fitted into existing systems and used only to enhance memory, speed, storage, printing capacity and connectivity were not complete computers under Chapter 8471. Because the other essential components remained unchanged and the units operated only as a sub-assembly or part of the existing system, classification as a complete machine was rejected. The classification under Chapter 8473 as a part or sub-assembly was upheld, and the challenge failed. en-us Thu, 21 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357572 Computer upgrade units fitted into existing systems and used only to enhance memory, speed, storage, printing capacity and connectivity were not complete computers under Chapter 8471. Because the other essential components remained unchanged and the units operated only as a sub-assembly or part of the existing system, classification as a complete machine was rejected. The classification under Chapter 8473 as a part or sub-assembly was upheld, and the challenge failed. Case-Laws Central Excise Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357572