https://www.taxtmi.com/caselaws?id=410833 Head mounted devices with processing, storage and wireless connectivity were not treated as automatic data processing machines because their principal function was communication. Applying Note 3 to Section XVI and Note 5(A) and 5(D)(ii) to Chapter 84, the devices were found not freely programmable in the relevant sense, not to perform arithmetical computations as ADP machines, and to operate through command-driven human intervention. Their actual use and product description showed remote collaboration and transmission or reception of voice, images and data between users at different locations. The devices were therefore classified under heading 85.17 as communication apparatus, specifically sub-heading 85176290. en-us Fri, 09 Jul 2021 00:00:00 +0530 Tue, 10 Aug 2021 09:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410833 Head mounted devices with processing, storage and wireless connectivity were not treated as automatic data processing machines because their principal function was communication. Applying Note 3 to Section XVI and Note 5(A) and 5(D)(ii) to Chapter 84, the devices were found not freely programmable in the relevant sense, not to perform arithmetical computations as ADP machines, and to operate through command-driven human intervention. Their actual use and product description showed remote collaboration and transmission or reception of voice, images and data between users at different locations. The devices were therefore classified under heading 85.17 as communication apparatus, specifically sub-heading 85176290. Case-Laws Customs Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410833