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    <description>The High Court ruled in favor of the assessee, upholding the classification of Electronic Voting Machines (EVMs) under the Central Excise Tariff Act as IT products. The court emphasized the importance of consistent classification across different tax regimes and held that VAT authorities are bound by the classification accepted by Central Excise Authorities.</description>
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      <description>The High Court ruled in favor of the assessee, upholding the classification of Electronic Voting Machines (EVMs) under the Central Excise Tariff Act as IT products. The court emphasized the importance of consistent classification across different tax regimes and held that VAT authorities are bound by the classification accepted by Central Excise Authorities.</description>
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