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2016 (2) TMI 141 - AT - CustomsClassification - import of MSO CBM (EMBALLE PAR 40) FINGER PRINT READER SCANNER - classifiable under Customs Tariff heading 8543 or under CTH 8471 - Held that:- It is clear that the impugned item is of a kind solely or principally used in an automatic data processing system, it is connectable to the central processing unit and is able to accept or deliver data in a form (codes or signals) which can be used by the system. The exclusions contained in chapter note 5(D) do not cover the impugned item. In the present case the machine essentially performs data processing function inasmuch as it processes the data relating to fingerprint with the finger print data in the motherboard / Centre processing unit (CPU). Thus, it does not have any specific function other than data processing. The impugned goods are therefore not eased out of CTH 8471 by the provisions of Chapter notes 5(D) & 5(E) CTH 85.43 covers electrical machines and apparatus having individual functions, not specified or included elsewhere in chapter 85. Thus, this heading is a sort of residuary heading for the goods otherwise covered under chapter 85. As the impugned goods are found to be covered under CTH 8471 as per above analysis, they are obviously out of chapter 85 and hence out of CTH 85.43 too. The impugned goods are classifiable under CTH 8471 - Decided in favor of assessee.
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