TMI Blog1999 (1) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... would not exclude this system from the basic function as described for time-registers/recorders. I, therefore, find that the description contained in Chapter Heading 91.06 would be more appropriate for classifying the subject product manufactured by the Appellants which stands excluded from Chapter Heading 84 having regard to the specific function clause in the Chapter note." Being aggrieved by this order, Revenue has filed the captioned appeal. 2. The facts of the case, in brief, are that the Respondents herein are manufacturing Time-recording system and claimed classification under sub-heading 91.06 of the Schedule of CETA, 1985. The Assistant Collector, however, classified the goods under sub-heading 8471.00. 3. Arguing the case for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... organisation; that each employee is provided with a card and that when the card is inserted, the system registers the code number of the card and the time of insertion of the card; that at the beginning of the shift, after all employees have entered, the code number and the time of each card can be seen with the help of display; that the system does not do any processing and it only stores the code and time value; that system has a fixed programme in machine language to do this function; that the user can use a separate personal computer or the printer and take this data through a serial port with necessary software on the personal computer; that the Respondents manufactured three models of time recording system. It was argued by the Repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld and the appeal may be rejected. 5. Heard the submissions of both sides. We find that the two competing entries viz. 8471.00 and 91.06 are involved in this case. Tariff Entry 8471.00 reads: Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included. Tariff Entry 91.06 reads : Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example Time Registers, Time Recorders.) 6. We find that the Department has claimed that the system is nothing else, but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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