AGS TRANSACT TECHNOLOGIES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellants are seeking relief from the following order passed by the adjudicating authority by way of this appeal:

(2.) HEARD both sides.

(3.) THE learned advocate fairly admitted that in the case of NCR Corporation India P. Ltd. v. CCE : [2008] 229 ELT 228 (Trib. -Chennai) wherein it was held that the machines which are not having facility to receive cash is not a ATM but it is a cash dispenser but he controverted the decision on the account that this Tribunal has not considered Circular No. 41/2002, dated July 11, 2002 wherein various functions of the ATM machines are described. The said circular has described the ATMs as sophisticated machines and perform other banking transactions like depositing cash, collecting cheques, bill payments, fund transfers, etc. In that case, this Tribunal has taken the restricted meaning of the cash dispenser. Therefore, the same cannot be relied upon in the facts of the case.