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    <title>2025 (11) TMI 1455 - CESTAT MUMBAI</title>
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    <description>Imported BA 63 display, cash drawer and cables used with a POS system were treated as input or output units of an automatic data processing machine when they were used solely with the system, connected to the central processing unit, and capable of accepting or delivering data in a form usable by the system. Applying the tariff headings, Section and Chapter notes, and the General Rules for Interpretation, heading 8471 was held to fit the goods, while heading 8531 was limited to electric sound or visual signalling apparatus such as alarms and indicator panels. The reclassification under heading 8531 was set aside and the duty exemption claim was restored.</description>
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