https://www.taxtmi.com/caselaws?id=52462 A printer-cum-fax machine with ADP interface was classified under Heading 8471.60 because printing was found to be its principal function and it could accept or deliver data through an automatic data processing system. The relevant conditions in Chapter Note 5(B)(b) and Note 5(D) of Chapter 84 were satisfied, so the machine was treated as an ADP-related printer. The argument that facsimile communication was the principal function, and the reliance on Note 3 to Section XVI and Rule 3 of the Interpretative Rules, were rejected on the factual character and use of the machine. en-us Mon, 08 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52462 A printer-cum-fax machine with ADP interface was classified under Heading 8471.60 because printing was found to be its principal function and it could accept or deliver data through an automatic data processing system. The relevant conditions in Chapter Note 5(B)(b) and Note 5(D) of Chapter 84 were satisfied, so the machine was treated as an ADP-related printer. The argument that facsimile communication was the principal function, and the reliance on Note 3 to Section XVI and Rule 3 of the Interpretative Rules, were rejected on the factual character and use of the machine. Case-Laws Customs Mon, 08 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52462