https://www.taxtmi.com/caselaws?id=440975 The court classified 'Self-ordering Kiosks' imported in disassembled form as 'Cash Registers' under Sub-heading 84705010, eligible for exemption under Notification No. 24/2005-Customs. The Stand component was classified separately under heading 9403 and deemed ineligible for the exemption. Components imported on a standalone basis were also classified accordingly, with the Display Unit and Connection Box eligible for exemption under the same notification, while the Stand was not. The judgment provides clarity on classification and exemption eligibility for the imported items. 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 The court classified 'Self-ordering Kiosks' imported in disassembled form as 'Cash Registers' under Sub-heading 84705010, eligible for exemption under Notification No. 24/2005-Customs. The Stand component was classified separately under heading 9403 and deemed ineligible for the exemption. Components imported on a standalone basis were also classified accordingly, with the Display Unit and Connection Box eligible for exemption under the same notification, while the Stand was not. The judgment provides clarity on classification and exemption eligibility for the imported items. Case-Laws Customs Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440975