TMI Blog2018 (6) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... ified or included elsewhere in Chapter 84 & 85? Held that:- The lower appellate authority has searched the internet merely for ‚Life Scan Finger Print Devices‛ and not the ‘Cogent Lifescan Finger print Scanner’ and based on the information that popped up, has arrived at a facile conclusion that the finger print scanners are having independent memory and are capable of having functioning o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants had filed Bill of Entry for the clearance of Cogent Lifescan for Finger Print Scanner classifying the same under Customs Tariff Heading 84716050 eligible for Nil Basic Customs Duty (BCD). However, at the time of assessment, department assessed the same under CTH 85437099 under residual heading of Electrical Machines and Apparatus having individual functions not specified or included else ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Electronics Pvt. Ltd. Vs CC New Delhi - 2016 (2) TMI 141 CESTAT New Delhi where similar finger printer scanners were held to be classifiable only under CTH 8471. 4. On the other hand, Ld. A.R Shri A. Cletus opposes the appeals and supports the impugned order. He submits that the catalogues or technical write up were not produced by the appellants. He draws our attention to para-6 of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the lower appellate authority has searched the internet merely for Life Scan Finger Print Devices‛ and not the Cogent Lifescan Finger print Scanner and based on the information that popped up, has arrived at a facile conclusion that the finger print scanners are having independent memory and are capable of having functioning of their own. On the other hand, from the compilation subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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