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    <title>2008 (1) TMI 168 - CESTAT MUMBAI</title>
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    <description>Barcode printers connected to a computer were classified as units of Heading 84.71 because they fell within Note 5(D) to Chapter 84 and satisfied Note 5(B)(b) and 5(B)(c) by being connectable to the central processing unit and capable of accepting or delivering system data. The exclusion in Note 5(E) did not override the printer-specific treatment under Note 5(D). On that reasoning, the goods were held classifiable under CTH 84.71.60 rather than as printing machinery under CTH 8443.59, consistent with prior Tribunal decisions on similar printers.</description>
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      <title>2008 (1) TMI 168 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=4325</link>
      <description>Barcode printers connected to a computer were classified as units of Heading 84.71 because they fell within Note 5(D) to Chapter 84 and satisfied Note 5(B)(b) and 5(B)(c) by being connectable to the central processing unit and capable of accepting or delivering system data. The exclusion in Note 5(E) did not override the printer-specific treatment under Note 5(D). On that reasoning, the goods were held classifiable under CTH 84.71.60 rather than as printing machinery under CTH 8443.59, consistent with prior Tribunal decisions on similar printers.</description>
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