CESTAT quashes customs duty demand and thereby held that Emotionally Intelligent Companion Device is human-like companion for children and the same is classifiable as ADP
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed customs duty demand and held that Emotionally Intelligent Companion Device is human-like companion for children and the same is classifiable as automatic data processing ( ADP ). The version, for which application was preferred, did obtain registration with Bureau…
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