https://www.taxtmi.com/caselaws?id=440975 Self-ordering kiosks imported in disassembled form were classified by essential character under Rule 2(a) of the General Rules for Interpretation, because the goods performed a specific transactional function rather than automatic data processing; they were therefore treated as cash registers under heading 8470 and exempt under Notification No. 24/2005-Customs. Display unit and connection box imported separately were treated as parts designed solely or principally for use with the kiosk and classified under heading 8473, with the corresponding exemption following that classification. The stand was held to be an optional accessory, classified separately under heading 9403, and was not eligible for the parts exemption. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 31 Jul 2023 06:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440975 Self-ordering kiosks imported in disassembled form were classified by essential character under Rule 2(a) of the General Rules for Interpretation, because the goods performed a specific transactional function rather than automatic data processing; they were therefore treated as cash registers under heading 8470 and exempt under Notification No. 24/2005-Customs. Display unit and connection box imported separately were treated as parts designed solely or principally for use with the kiosk and classified under heading 8473, with the corresponding exemption following that classification. The stand was held to be an optional accessory, classified separately under heading 9403, and was not eligible for the parts exemption. Case-Laws Customs Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440975