1997 (6) TMI 222

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..... Member (T)]. The single issue for determination in this case is the classification of Time Recording Clocks . The assessees desired classification under Heading 91.05 Central Excise Tariff, 1985 whereas the department had classified the goods under Heading 91.06. 2. We have heard Shri P.R. Biswas, learned Consultant for the appellants and Shri S.N. Ghosh, learned JDR for the Revenue. 3 .....

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..... n the Tariff entry at Heading 91.06 CET as well as in the same sub-item in the HSN. The sub-note in the HSN describing Time-registers reads as follows :- (1) Time-registers for recording the arrival and departure of employees in factories, workshops, etc. These consist of a case containing a clock, a date marker actuated by the clock movement, a hammer and an inking ribbon. The employee inserts .....

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