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2008 (4) TMI 195 - AT - Central ExciseWhether “Touch Screen Kiosks” are eligible for exemption u/not. 6/02 as “computers” – Assessee’s explanation that any add-on items like Coin Validator etc. would not make the Kiosks anything other than computer, is acceptable – if an ADPM (Automatic Date Processing Machines) such as laptop or note book can be accepted as computer, then kiosk can also be accepted – no need to apply common parlance as done by commissioner - kiosks are classifiable u/h 84.71 and eligible for exemption
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