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2024 (1) TMI 468 - CESTAT BANGALOREClassification of imported goods - Crossmatch L Scan Guardian F LSE - parts of Automatic Data Processing Machines and accordingly classified items under Chapter Heading 8471 6050 or the goods are fingerprint reader under CTH 8543? - HELD THAT:- The issue has already been considered by this Tribunal taking note of the various aspects on the issue - This Bench in the case of CC vs. Kronos Systems India Pvt. Ltd. [2023 (10) TMI 1006 - CESTAT BANGLORE] has held Since the specific function of the imported item is to mark attendance or to take note of the persons of the employees for the purpose of attendance or payroll or leave, they cannot be classified under Chapter 84 as it excludes from this Chapter as per the Chapter Note 5(e). In a similar set of facts in the case of Enterprise Software Solutions Lab vs. CC [2023 (12) TMI 1112 - CESTAT BANGLORE], the products were classified under CTH 8543. Thus, the product in question merits classification under CTH 8543 instead of CTH 8471 as claimed by the respondent - appeal filed by Revenue allowed.
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