Functional tariff classification prevails for time recorders, which were treated as time-registers under Heading 91.06.

Time recording clocks described as time recorders were functionally used as time-registers for recording employees' arrival and departure, bringing them within Heading 91.06 of the Central Excise Tariff, 1985. The relevant HSN note supported that classification, and the functional description of the goods prevailed over a competing entry for clocks under Heading 91.05. Prior departmental treatment under an earlier tariff regime did not control classification under the tariff then in force. The assessee's claim to Heading 91.05 therefore failed, and the goods were correctly classified under Heading 91.06.

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Issues: Whether time recording clocks were classifiable under Heading 91.05 of the Central Excise Tariff, 1985 or under Heading 91.06 of the Central Excise Tariff, 1985.

Analysis: The goods were described as time recorders and the literature showed that they functioned as time-registers for recording the arrival and departure of employees. That description corresponded to the tariff entry under Heading 91.06 and also matched the relevant HSN note. Prior departmental treatment under the old tariff did not govern the correct classification under the tariff in force.

Conclusion: Classification under Heading 91.06 of the Central Excise Tariff, 1985 was correct and the assessee's claim under Heading 91.05 failed.

Final Conclusion: The appeal was rejected because the impugned goods were held to fall within the tariff entry for time-registers rather than clocks.

Ratio Decidendi: For tariff classification, the functional description and tariff/HSN entry covering the goods prevail over earlier departmental classification under a different tariff regime.

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