Eligibility of Cash Dispensers under notification No.21/2002-Cus., Sl.No.272. - Reg

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.... I am directed to invite your attention to the subject mentioned above and to say that a doubt has been raised as to whether cash dispensers can be allowed the benefit of notification No.21/2002-Cus., Sl.No.272 which prescribes a concessional rate of duty of 15% on Automatic Teller Machines (ATMs). 2. The matter has been examined. It is found that the office equipments referred to above are unde....