Goods Classified as Electronic Toys, Not Data Processing Machines, Affecting Duty Rate Despite Technological Claims.

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....Classification - Rate of duty - Toy or not - Goods claimed to be ‘automatic data processing machine’ in heading 8471 - Bureau of Indian Standards (BIS) - Despite the appellant's assertions of technological advancements and regulatory approval, the Tribunal ultimately determines that the goods should be classified as electronic toys based on their primary function of providing amusement and entertainment.....