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2018 (6) TMI 485 - AT - CustomsClassification of imported goods - Cogent Lifescan for Finger Print Scanner - whether classifiable under CTH 84716050 eligible for ‘Nil’ Basic Customs Duty or under CTH 85437099 under residual heading of ‘Electrical Machines and Apparatus having individual functions not specified or included elsewhere in Chapter 84 & 85? Held that:- The lower appellate authority has searched the internet merely for ‚Life Scan Finger Print Devices‛ and not the ‘Cogent Lifescan Finger print Scanner’ and based on the information that popped up, has arrived at a facile conclusion that the finger print scanners are having independent memory and are capable of having functioning of their own. The Tribunal decision in the case of STJ Electronics Pvt. Ltd [2016 (2) TMI 141 - CESTAT NEW DELHI] is on all fours will squarely apply to these appeals also, where similar finger printer scanners were held to be classifiable only under CTH 8471. Appeal allowed - decided in favor of appellant.
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