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    <title>CURRENCY COUNTING MACHINE – A MACHINE OR ELECTRONIC GOODS?</title>
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    <description>Classification of currency counting machines for entry tax hinges on their functional character as organised mechanical contrivances that substitute manual work; commercial documents treating the devices as machines and doctrinal tests from precedent support treating devices that mechanically and electronically process currency as &#039;machinery&#039; for tax schedule purposes, irrespective of the presence of electronic components.</description>
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      <description>Classification of currency counting machines for entry tax hinges on their functional character as organised mechanical contrivances that substitute manual work; commercial documents treating the devices as machines and doctrinal tests from precedent support treating devices that mechanically and electronically process currency as &#039;machinery&#039; for tax schedule purposes, irrespective of the presence of electronic components.</description>
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