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    <title>2004 (9) TMI 262 - CESTAT, BANGALORE</title>
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    <description>The Tribunal determined that web cameras should be classified under Section 8473.30 or 8471 as parts and accessories of computers, rather than as digital cameras under Section 8525.40. Consequently, the appeals by the assessee were allowed, granting a refund of duty paid under protest, while the Revenue&#039;s appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53532</link>
      <description>The Tribunal determined that web cameras should be classified under Section 8473.30 or 8471 as parts and accessories of computers, rather than as digital cameras under Section 8525.40. Consequently, the appeals by the assessee were allowed, granting a refund of duty paid under protest, while the Revenue&#039;s appeal was dismissed.</description>
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