https://www.taxtmi.com/caselaws?id=308404 Portable computers designed for enterprise use were held classifiable as automatic data processing machines under heading 8471, with subheading 84713090 applying because the goods combined computing, scanning and data-capture functions. Applying the principal function test and the relevant chapter notes, the communication capability in some models was treated as ancillary and the exclusionary notes to Chapter 84 were found inapplicable. The devices were therefore classified by their main character as data-processing equipment, not as telephones for cellular networks under heading 8517. en-us Thu, 02 Jun 2022 00:00:00 +0530 Fri, 23 Jun 2023 07:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308404 Portable computers designed for enterprise use were held classifiable as automatic data processing machines under heading 8471, with subheading 84713090 applying because the goods combined computing, scanning and data-capture functions. Applying the principal function test and the relevant chapter notes, the communication capability in some models was treated as ancillary and the exclusionary notes to Chapter 84 were found inapplicable. The devices were therefore classified by their main character as data-processing equipment, not as telephones for cellular networks under heading 8517. Case-Laws Customs Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308404