https://www.taxtmi.com/caselaws?id=31016 Touch-screen kiosks with a CPU, monitor, keyboard and mouse were treated as computers where the exemption notification defined "computer" to cover a CPU cleared with monitor, mouse and keyboard as a set. Add-on functions such as coin validator, MICR, touch screen and printer did not change the machine's essential character as a customized computer. The notification-specific definition displaced any general common parlance test, so classification had to follow the express wording of the exemption entry rather than a broader trade understanding. en-us Wed, 02 Apr 2008 00:00:00 +0530 Tue, 12 Jul 2016 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31016 Touch-screen kiosks with a CPU, monitor, keyboard and mouse were treated as computers where the exemption notification defined "computer" to cover a CPU cleared with monitor, mouse and keyboard as a set. Add-on functions such as coin validator, MICR, touch screen and printer did not change the machine's essential character as a customized computer. The notification-specific definition displaced any general common parlance test, so classification had to follow the express wording of the exemption entry rather than a broader trade understanding. Case-Laws Central Excise Wed, 02 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31016