Eligibility of Automatic Teller Machines for concessional duty under customs classification clarified; cash dispensers excluded. Automatic Teller Machines are multifunctional banking terminals performing cash dispensing and additional banking transactions, while Cash Dispensers are single-purpose machines that only dispense cash; both fall under the office machines tariff heading, but only Automatic Teller Machines qualify for the concessional rate of duty, whereas Cash Dispensers are excluded.