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    <title>2025 (4) TMI 830 - CESTAT BANGALORE</title>
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    <description>ATM monitors imported for use in automatic teller machines were held classifiable as parts of ATM machines under heading 8473, because Section XVI notes require goods suitable solely or principally for a particular machine to be classified with that machine. The residual heading 8528 for monitors did not prevail merely because the goods had monitor characteristics, since the specific tariff scheme for machine parts governed. The classification dispute was therefore decided in favour of the assessee, and the impugned order was set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=768916</link>
      <description>ATM monitors imported for use in automatic teller machines were held classifiable as parts of ATM machines under heading 8473, because Section XVI notes require goods suitable solely or principally for a particular machine to be classified with that machine. The residual heading 8528 for monitors did not prevail merely because the goods had monitor characteristics, since the specific tariff scheme for machine parts governed. The classification dispute was therefore decided in favour of the assessee, and the impugned order was set aside.</description>
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