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2008 (1) TMI 200 - AT - CustomsServer is also a computer which is used in conjunction with other computers in managing a network - server performs various functions - it receives the inputs from the other computers in the networks and it also sends its output to the other computers - server cannot be considered as networking equipment - server itself is an Automatic Data Processing Machine (ADP) – Chapter Note 5 (E) of Chapter 84 is not applicable, hence it is Classifiable under CTH No. 8471 only, not under CH 8517.50
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