https://www.taxtmi.com/caselaws?id=781987 CESTAT Mumbai held that the imported BA 63 display unit, cash drawer and cables, used solely with POS computer systems (ADP machines), satisfy all conditions of Note 5 to Chapter 84 and function as input/output units of ADP machines. Accordingly, the goods are classifiable under CTI 8471 60 90 as parts of POS systems, rather than under CTI 8531 80 00 as decided by the original authority. The impugned order dated 25.04.2014 was found legally unsustainable and was set aside. The appeal was allowed in favour of the appellant. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781987 CESTAT Mumbai held that the imported BA 63 display unit, cash drawer and cables, used solely with POS computer systems (ADP machines), satisfy all conditions of Note 5 to Chapter 84 and function as input/output units of ADP machines. Accordingly, the goods are classifiable under CTI 8471 60 90 as parts of POS systems, rather than under CTI 8531 80 00 as decided by the original authority. The impugned order dated 25.04.2014 was found legally unsustainable and was set aside. The appeal was allowed in favour of the appellant. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781987