https://www.taxtmi.com/caselaws?id=33156 Imported modular workstations were classifiable under Heading 8471 as automatic data processing machines because classification must be based on the condition of the goods at the time of import. Chapter Note 5(E) to Chapter 84 excludes only a machine incorporating or working in conjunction with an automatic data processing machine to perform a specific function other than data processing; it does not exclude a separately imported automatic data processing machine itself. The residual Heading 8479 was therefore inapplicable, and the Revenue's classification claim failed. en-us Thu, 25 Sep 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33156 Imported modular workstations were classifiable under Heading 8471 as automatic data processing machines because classification must be based on the condition of the goods at the time of import. Chapter Note 5(E) to Chapter 84 excludes only a machine incorporating or working in conjunction with an automatic data processing machine to perform a specific function other than data processing; it does not exclude a separately imported automatic data processing machine itself. The residual Heading 8479 was therefore inapplicable, and the Revenue's classification claim failed. Case-Laws Customs Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33156