https://www.taxtmi.com/caselaws?id=257494 A portable hand-held electronic ticketing machine was treated as a ticket-issuing machine under heading 8470, not as an information technology product under heading 8471. Classification depended on commercial identity and the tariff scheme, and the mere presence of electronic or programmable features did not bring the goods within the concessional entry. Because the notification extended only to heading 8471 and expressly did not cover ticket-issuing machines in heading 8470, the concessional 4% tax claim was not available. The classification in favour of the Revenue was upheld. en-us Wed, 09 Jul 2014 00:00:00 +0530 Wed, 03 Apr 2019 06:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257494 A portable hand-held electronic ticketing machine was treated as a ticket-issuing machine under heading 8470, not as an information technology product under heading 8471. Classification depended on commercial identity and the tariff scheme, and the mere presence of electronic or programmable features did not bring the goods within the concessional entry. Because the notification extended only to heading 8471 and expressly did not cover ticket-issuing machines in heading 8470, the concessional 4% tax claim was not available. The classification in favour of the Revenue was upheld. Case-Laws VAT and Sales Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257494