https://www.taxtmi.com/caselaws?id=41718 Imported diskettes containing designs and drawings were treated as plans and drawings for industrial or similar purposes under Tariff Item No. 49.04/06 because the medium did not change their essential character. Tariff Item No. 84.51/55, covering machinery, mechanical appliances, automatic data processing machines and their parts or accessories, was held inapplicable since diskettes are neither machines nor mechanical appliances and do not become parts or accessories merely by use with a computer system. The departmental classification was therefore incorrect, and the diskettes were correctly classifiable under Tariff Item No. 49.04/06. en-us Thu, 03 Jul 1986 00:00:00 +0530 Sat, 05 Jun 2010 15:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41718 Imported diskettes containing designs and drawings were treated as plans and drawings for industrial or similar purposes under Tariff Item No. 49.04/06 because the medium did not change their essential character. Tariff Item No. 84.51/55, covering machinery, mechanical appliances, automatic data processing machines and their parts or accessories, was held inapplicable since diskettes are neither machines nor mechanical appliances and do not become parts or accessories merely by use with a computer system. The departmental classification was therefore incorrect, and the diskettes were correctly classifiable under Tariff Item No. 49.04/06. Case-Laws Customs Thu, 03 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41718