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Issues:
Classification of Integrator Model 1020 under Chapter 9027.20 or Chapter 84.71. Analysis: The appeal involved a dispute over the classification of the Integrator Model 1020 imported by the appellants. The appellants contended that the integrator, an essential part of the Gas Chromatograph, should be classified under Chapter Heading 9027.20, while the Department argued for classification under Chapter 84.71. The appellants emphasized the integrator's crucial role in processing analysis data and displaying results to the user, asserting that without it, the analysis results would remain unknown. They highlighted that the integrator was specially designed for use only in conjunction with the Chromatograph and could not function independently or serve as a computer. The appellants also referenced technical literature and an expert certificate supporting their position. The Department, represented by the respondent Collector, argued that the integrator met the definition of an automatic data processing machine under Chapter Note 5(a) of Chapter 84, thus should be classified accordingly. They pointed out features of the integrator such as storing software programs, executing programs, and processing data for user presentation. The Department referenced the manufacturer's manual indicating the Autosystem G.C. as a functional unit controlled by a microprocessor, suggesting that the integrator, while not a personal computer, still functioned as a data processing machine. Upon evaluating the submissions, the Tribunal noted the technical literature provided by the manufacturers, which clarified the integrator's purpose as displaying analysis data and categorizing it as an integrator, not a PC-based system. The Tribunal considered precedents, including cases involving computers imported with Spectrometers and computer software supplied with Mass Chromatographs, where the Tribunal held such components as part of the main apparatus, not separate items for different classification. Applying the principles from these cases, the Tribunal concluded that the Integrator Model 1020 should be classified under Chapter Heading 9027.20. Consequently, the appeal was allowed, and the impugned order was set aside, granting consequential benefits to the appellants under the law.
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