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    <title>2008 (1) TMI 720 - CESTAT, MUMBAI</title>
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    <description>Thermal label printers connected to a computer were held classifiable under CTH 84.71.60 as units of automatic data processing machines, because they fell within Note 5(D) to Chapter 84 and satisfied Notes 5(B)(b) and 5(B)(c) by being connectable to the CPU and capable of receiving or delivering usable data. Note 5(E), which concerns machines performing a specific function, did not displace Note 5(D) for printers meeting those requirements. The classification under CTH 8443.59 as printing machinery was therefore rejected, following prior Tribunal rulings on similar printers.</description>
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    <pubDate>Mon, 14 Jan 2008 00:00:00 +0530</pubDate>
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      <title>2008 (1) TMI 720 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=123287</link>
      <description>Thermal label printers connected to a computer were held classifiable under CTH 84.71.60 as units of automatic data processing machines, because they fell within Note 5(D) to Chapter 84 and satisfied Notes 5(B)(b) and 5(B)(c) by being connectable to the CPU and capable of receiving or delivering usable data. Note 5(E), which concerns machines performing a specific function, did not displace Note 5(D) for printers meeting those requirements. The classification under CTH 8443.59 as printing machinery was therefore rejected, following prior Tribunal rulings on similar printers.</description>
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