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    <title>1998 (4) TMI 309 - CEGAT, CALCUTTA</title>
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    <description>Video display keyboards imported with a photo-composing machine were examined for tariff classification. Although described as stand-alone off-line terminals, the record showed that they operated in synchronisation with the photo-composing machine and were used to store, display, edit, and record copy on discs for later use in that machine. On that factual basis, they were not treated as automatic data processing machines or goods falling under Heading 8471.99. They were classified with the photo-composing machinery under Heading 84.35, and the assessee&#039;s exemption claim was accepted.</description>
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    <pubDate>Thu, 16 Apr 1998 00:00:00 +0530</pubDate>
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      <title>1998 (4) TMI 309 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=90071</link>
      <description>Video display keyboards imported with a photo-composing machine were examined for tariff classification. Although described as stand-alone off-line terminals, the record showed that they operated in synchronisation with the photo-composing machine and were used to store, display, edit, and record copy on discs for later use in that machine. On that factual basis, they were not treated as automatic data processing machines or goods falling under Heading 8471.99. They were classified with the photo-composing machinery under Heading 84.35, and the assessee&#039;s exemption claim was accepted.</description>
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      <pubDate>Thu, 16 Apr 1998 00:00:00 +0530</pubDate>
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