https://www.taxtmi.com/caselaws?id=800865 Storage-server classification under Heading 8471 turns on whether a model contains a central processing unit and system memory capable of automatic data-processing functions. CPU-less Crestone enclosures, being host-dependent devices that accept and deliver data, fall under tariff item 8471 70 90; CPU-integrated models are processing units combined with storage units under tariff item 8471 50 00, rather than units presented with input and output devices. Imported inputs used to manufacture all five servers qualify for the heading-level Basic Customs Duty end-use exemption if actually used in manufacture, excluding Chapter 74 goods and specified solar glass, and subject to concessional-duty procedures. The relief excludes integrated tax and other duties, taxes and cesses. en-us Tue, 06 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800865 Storage-server classification under Heading 8471 turns on whether a model contains a central processing unit and system memory capable of automatic data-processing functions. CPU-less Crestone enclosures, being host-dependent devices that accept and deliver data, fall under tariff item 8471 70 90; CPU-integrated models are processing units combined with storage units under tariff item 8471 50 00, rather than units presented with input and output devices. Imported inputs used to manufacture all five servers qualify for the heading-level Basic Customs Duty end-use exemption if actually used in manufacture, excluding Chapter 74 goods and specified solar glass, and subject to concessional-duty procedures. The relief excludes integrated tax and other duties, taxes and cesses. Case-Laws Customs Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800865