https://www.taxtmi.com/caselaws?id=50137 A multifunction machine with printing, scanning, faxing and copying features was classified by reference to its principal and essential function. The materials showed that it was capable of use as a printer for computers, that printing formed its major part, and that the tariff did not require an output unit to be a dedicated computer peripheral. Applying the rule for composite goods, classification followed the function giving the machine its essential character, which was printing. The machine was therefore treated as an output unit for automatic data processing machines under sub-heading 8471.60, and not as a photocopier under sub-heading 9009.21. en-us Mon, 11 Sep 2000 00:00:00 +0530 Thu, 19 Aug 2010 18:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50137 A multifunction machine with printing, scanning, faxing and copying features was classified by reference to its principal and essential function. The materials showed that it was capable of use as a printer for computers, that printing formed its major part, and that the tariff did not require an output unit to be a dedicated computer peripheral. Applying the rule for composite goods, classification followed the function giving the machine its essential character, which was printing. The machine was therefore treated as an output unit for automatic data processing machines under sub-heading 8471.60, and not as a photocopier under sub-heading 9009.21. Case-Laws Customs Mon, 11 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50137