https://www.taxtmi.com/caselaws?id=789620 Imported tablet-based devices assembled with accessories, firmware flashing, testing, packing and dispatch were treated as integrated data-processing units rather than residual electrical machines of individual function. Applying Chapter Note 5(E) and Chapter Note 7 of Chapter 84, the specific heading for automatic data processing machines prevailed, so the goods were classifiable under Heading 8471 and not under Heading 85437099. On the manufacturing issue, the same activity could not be fastened on the appellant as manufacture when it had already been treated and taxed as a service; if manufacture existed at all, liability would lie at the job-worker level. en-us Fri, 27 Feb 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789620 Imported tablet-based devices assembled with accessories, firmware flashing, testing, packing and dispatch were treated as integrated data-processing units rather than residual electrical machines of individual function. Applying Chapter Note 5(E) and Chapter Note 7 of Chapter 84, the specific heading for automatic data processing machines prevailed, so the goods were classifiable under Heading 8471 and not under Heading 85437099. On the manufacturing issue, the same activity could not be fastened on the appellant as manufacture when it had already been treated and taxed as a service; if manufacture existed at all, liability would lie at the job-worker level. Case-Laws Central Excise Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789620