Classification of ‘Self-ordering Kiosks’ imported in disassembled form

In re Samsung India Electronics Private Limited (CAAR Delhi) (A) ‘Self-ordering Kiosks’ imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in a single shipment, then `Self-ordering Kiosk’ with components, display unit and connection box will have the essential character of complete or finished article i.e. ‘Cash Register’ and merit classification under Sub-heading 84705010 thereby eligible for exemption vide serial number 7 of Notification No. 24/2005 — Customs, dated 01-03-2005 and ‘...