In a significant ruling impacting importers of biometric and AI-based hardware, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has held that face-recognition access control terminals qualify as Automatic Data Processing (ADP) Machines under Customs Tariff Heading (CTH) 8471, and not as electrical machinery under CTH 8543 as alleged by the department. The…
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