https://www.taxtmi.com/circulars?id=1414 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. en-us Wed, 17 Jul 2002 00:00:00 +0530 Wed, 10 Jun 2009 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1414 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. Circulars Customs Wed, 17 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1414