https://www.taxtmi.com/caselaws?id=795581 Tariff classification based on a machine's capability to connect to an automatic data processing machine or network does not require direct or built-in connectivity where connection through an interface device is technically possible. The notes state that Revenue must establish proposed reclassification through cogent technical evidence, while HSN explanatory notes cannot narrow unambiguous tariff language or override the goods' actual characteristics. They further state that a later departmental change of view cannot establish suppression or wilful misstatement where import documents fully disclosed the goods and they were examined at clearance. On that basis, the claimed exemption remained available, the extended recovery period was unavailable, and consequential interest and penalties lacked support. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795581 Tariff classification based on a machine's capability to connect to an automatic data processing machine or network does not require direct or built-in connectivity where connection through an interface device is technically possible. The notes state that Revenue must establish proposed reclassification through cogent technical evidence, while HSN explanatory notes cannot narrow unambiguous tariff language or override the goods' actual characteristics. They further state that a later departmental change of view cannot establish suppression or wilful misstatement where import documents fully disclosed the goods and they were examined at clearance. On that basis, the claimed exemption remained available, the extended recovery period was unavailable, and consequential interest and penalties lacked support. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795581