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2010 (7) TMI 20 - SUPREME COURTClassification - Import of (i) PXI Controllers, (ii) Input/Output Modules (also known as Modem or Control/Adaptor Units) (iii) Signal Converters (iv) Chassis and its parts - The importer claimed the items to be computers and/ or parts of computers. - In the circumstances, the Original Authority (O.A.) has broadly classified embedded Controllers, Programmable Automation Controllers ("PACs"), Data Acquisition Boards, Digital Input Output Boards, PXI Chassis etc. under Chapter 90. The O.A. has rejected the classification sought by the importer under CTH 8471. - Held that: - . In our view, in order to attract Note 5(E) the real test is whether or not the machine imported is performing a specific function relatable to the functional unit as a whole. The said machine should be seen as a System. As a functional unit, the imported machine should perform a function other than data processing or it should perform a function in addition to data processing. In our view, Industrial Process Controllers and I.O. Modules, which are part of a functional unit, the function of which is to be judged as a whole are therefore classifiable in Chapter 90. - order of tribunal set aside - decided in favor of revenue
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