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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Classification of Watch (Digital ATM Surveillance Solution) & ...

Case Laws     Central Excise

August 27, 2018

Classification of Watch (Digital ATM Surveillance Solution) & Iwatch DVR (Digital Video Recording) - Since the prime function of these devices as explained by the Appellant is to record images, it is nothing but a digital camera and needs to be classified accordingly.

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