https://www.taxtmi.com/caselaws?id=88461 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. en-us Tue, 17 Jun 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88461 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. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88461