Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (2) TMI 141 - CESTAT NEW DELHI

2016 (2) TMI 141 - CESTAT NEW DELHI - 2016 (337) E.L.T. 140 (Tri. - Del.) - Classification - import of MSO CBM (EMBALLE PAR 40) FINGER PRINT READER SCANNER - classifiable under Customs Tariff heading 8543 or under CTH 8471 - Held that:- It is clear that the impugned item is of a kind solely or principally used in an automatic data processing system, it is connectable to the central processing unit and is able to accept or deliver data in a form (codes or signals) which can be used by the system. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rical 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 assessee. - Customs Appeal No. 33 of 2010 - Final Order No. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

TH 8471 on the ground that the goods were optical readers and hence clearly covered under CTH 8471. 2. The appellant has contended that: (i) As per the manufacturers pamphlet the goods are described as High-performance optical sensor which works on the proprietary optical technology. It reads the finger prints and transmit it through the signals to the computer or the motherboard for matching with fingerprints already stored in the computer / motherboard and the adjudicating authority admits th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he 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 r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t elsewhere specified or included . Chapter heading 8543 reads as under: Electrical machines and apparatus having individual functions, not specified or included elsewhere in this Chapter . 5. From the pamphlets relating to the impugned goods, it is evident that the impugned goods are fingerprint reader which work on optical technology and involve flat optical sensor for compact design. Its technical specifications indicate that it comprises thin optical sensor. CTH 8471 specifically covers magn .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es or signals) which can be used by the system. Separately presented units of an automatic 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, co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

matic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings . It is clear that the impugned item is of a kind solely or principally used in an automatic data processing system, it is connectable to the central processing unit and is able to accept or deliver data in a form (codes or signals) which can be used by the system. The exclusions contained .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version