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2018 (8) TMI 1029 - AT - CustomsClassification of imported goods - touch star finger print devices - whether classified under CTH 8471 9000 claiming ‘Nil’ rate of duty of BCD or under Chapter Heading 8543 7099 and charged BCD at 7.5%? - Held that:- The Head 8543 covers electrical machines and apparatus having individual functions not specified or included elsewhere in the chapter. Therefore, the classification of the Finger Print Reader would be more appropriate under this heading. When the item is prima facie classifiable under two headings in terms of Rule 3(c) of General Rules of Interpretation of Import Tariff, the goods should be classified under the heading which occurs last in numerical orders among those which equally merits consideration. Appeal allowed - decided in favor of Revenue.
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