https://www.taxtmi.com/caselaws?id=441383 Gaming-capable desktop computers that satisfy Chapter Note 5(A) to Chapter 84 remain automatic data processing machines under Heading 8471 because they are freely programmable and capable of multiple functions such as computing, browsing, multimedia use and word processing. Heading 9504 applies only to video game consoles or video game machines of the kind reproduced on an external screen or having a self-contained video screen, and the imported desktops did not meet that definition despite gaming features and marketing. Rule 3(c) was therefore inapplicable because the goods were more specifically classifiable as computer systems. The impugned classification under Heading 9504 was set aside and classification under Heading 8471 was upheld. en-us Thu, 03 Aug 2023 00:00:00 +0530 Mon, 05 Jan 2026 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441383 Gaming-capable desktop computers that satisfy Chapter Note 5(A) to Chapter 84 remain automatic data processing machines under Heading 8471 because they are freely programmable and capable of multiple functions such as computing, browsing, multimedia use and word processing. Heading 9504 applies only to video game consoles or video game machines of the kind reproduced on an external screen or having a self-contained video screen, and the imported desktops did not meet that definition despite gaming features and marketing. Rule 3(c) was therefore inapplicable because the goods were more specifically classifiable as computer systems. The impugned classification under Heading 9504 was set aside and classification under Heading 8471 was upheld. Case-Laws Customs Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441383