https://www.taxtmi.com/caselaws?id=794136 Classification of an embedded development board and wireless module was determined under the General Rules for Interpretation, Chapter Notes and HSN guidance by reference to their essential character and principal function. The ESP32-C3-DevKitM-I-N4X development board was treated as a programmable embedded platform whose dominant feature was integrated Wi Fi and Bluetooth communication, so it was not classified as an automatic data processing machine or unit under heading 8471 and was placed under heading 8517. The ESP32-C3-WROOM-02-N4 module was likewise found to be an independent wireless communication module with integrated processing and transceiver functions, not a part or accessory under heading 8473, and was also classified under heading 8517. en-us Tue, 23 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794136 Classification of an embedded development board and wireless module was determined under the General Rules for Interpretation, Chapter Notes and HSN guidance by reference to their essential character and principal function. The ESP32-C3-DevKitM-I-N4X development board was treated as a programmable embedded platform whose dominant feature was integrated Wi Fi and Bluetooth communication, so it was not classified as an automatic data processing machine or unit under heading 8471 and was placed under heading 8517. The ESP32-C3-WROOM-02-N4 module was likewise found to be an independent wireless communication module with integrated processing and transceiver functions, not a part or accessory under heading 8473, and was also classified under heading 8517. Case-Laws Customs Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794136