The State Of Karnataka vs M/S Bharath Electronics Limited on 2 December, 2022
Central
Excise Tariff Act reads as follows:
Tariff Item Description of goods
8471 Automatic data processing
machines and units thereof;
magnetic or optical readers,
machines ... processing such
data
15. In Chapter 85 an ADPM is described as
under:
"Note 5 of Chapter 85 defines the expression "automatic
data