TMI Blog2016 (2) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... the data relating to fingerprint with the finger print data in the motherboard / Centre processing unit (CPU). Thus, it does not have any specific function other than data processing. The impugned goods are therefore not eased out of CTH 8471 by the provisions of Chapter notes 5(D) & 5(E) CTH 85.43 covers electrical machines and apparatus having individual functions, not specified or included elsewhere in chapter 85. Thus, this heading is a sort of residuary heading for the goods otherwise covered under chapter 85. As the impugned goods are found to be covered under CTH 8471 as per above analysis, they are obviously out of chapter 85 and hence out of CTH 85.43 too. The impugned goods are classifiable under CTH 8471 - Decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the screen of the impugned item the finger print is transmitted through signals to the computer or the motherboard. (iii) Thus, the imported item acts as an input unit to a system and functions on optical technology. These goods are classified under heading 8471 at other Custom Houses in India as is evident from the print out submitted. It cited Chapter note 5 (C) to Chapter 84 in support of its contention. 3. Ld. DR on the other hand stated that the impugned goods are parts of electrical machines and apparatus having individual functions not specified or included elsewhere in chapter 85 and referred to chapter Note 5(E) to chapter 84. 4. We have considered the contentions of both sides and perused the records. As the issue invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omatic data processing machine are to be classified in heading 8471. However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471. (D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in the paragraph (C) (i) printers, copying machines, facsimile machines, whether or not combined; (ii) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (iii) loudspeakers and microphones; (iv) televis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and apparatus having individual functions, not specified or included elsewhere in chapter 85. Thus, this heading is a sort of residuary heading for the goods otherwise covered under chapter 85. As the impugned goods are found to be covered under CTH 8471 as per above analysis, they are obviously out of chapter 85 and hence out of CTH 85.43 too. 6. In the light of aforesaid analysis, we are of the view that the impugned goods are classifiable under CTH 8471; that they are so classified in some Customs Houses like Bombay and Chennai as per the data given by the appellant only reaffirms that those customs houses are correctly classifying the same. Accordingly, we set-aside the impugned order and allow the appeal. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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