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CESTAT held that the imported Access Controller Face Recognition System possesses all essential features of an Automatic Data Processing Machine, including read/write memory, 4 GB RAM, 64 GB nano flash, embedded Linux OS, and capability for automatic facial recognition, and is therefore classifiable under CTH 8471, not under CTH 8543 as electrical machinery. Consequently, the benefit of NIL duty under Notification No. 24/2005-Cus was allowed. Confiscation and redemption fine on alleged excess items were set aside, as evidence showed they were earlier imports sent for repair. Invocation of the extended limitation period failed for want of suppression, rendering the extended period demand and all penalties unsustainable. Appeals were allowed.
CESTAT held that the imported Access Controller Face Recognition System possesses all essential features of an Automatic Data Processing Machine, including read/write memory, 4 GB RAM, 64 GB nano flash, embedded Linux OS, and capability for automatic facial recognition, and is therefore classifiable under CTH 8471, not under CTH 8543 as electrical machinery. Consequently, the benefit of NIL duty under Notification No. 24/2005-Cus was allowed. Confiscation and redemption fine on alleged excess items were set aside, as evidence showed they were earlier imports sent for repair. Invocation of the extended limitation period failed for want of suppression, rendering the extended period demand and all penalties unsustainable. Appeals were allowed.
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