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of <h1>Cash Dispensers Not Eligible for Concessional Duty Rate Under Notification No. 21/2002-Cus., Only ATMs Qualify.</h1> The circular addresses the eligibility of cash dispensers for a concessional duty rate under notification No.21/2002-Cus., Sl.No.272, which applies to Automatic Teller Machines (ATMs). It clarifies that cash dispensers, which solely dispense cash, are distinct from ATMs that perform multiple banking functions. Despite both being classified as office machines under CTH 8472.90, only ATMs qualify for the concessional duty rate. The circular requests acknowledgment of receipt and invites any implementation difficulties to be reported to the Board.
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