2002 (3) TMI 446 - AT - Customs

Summary

The judgment concerns the classification of automatic data processing systems imported by the appellant. The systems were imported with a vacuum emission spectrometer and an engine development system. The appellant claimed they should be classified under the respective items they were imported with, not as units of an automatic data processing system. The tribunal dismissed the appeals as it was found that the computers were being used independently of the other items and there was no evidence that the other items were incapable of functioning without the computer.