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1999 (11) TMI 502 - AT - Customs

The appeal was against the classification of portable Data Collection Terminals under sub-heading 8479.89, but it was classified under 8471.60 as input/output units for automatic data processing machines. The terminals are designed to collect data, do not contain a central processing unit, and need to be connected to a personal computer for data processing. The appeal was allowed, setting aside the impugned orders.

 

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