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

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..... No.21/2002-Cus., Sl.No.272. - Reg. 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 .....

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..... 90 as office machines, only ATMs are eligible for benefit of concessional rate of duty under notification No.21/2002-Cus. 3. Please acknowledge receipt of the Circular. Any difficulty faced in implementation of the same may kindly be brought to notice of the Board. C. P. Goyal Senior Technical Officer Tel.: 3093859 - Circular - Trade Notice - Public Notice - Instructions - Office orders .....

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