https://www.taxtmi.com/caselaws?id=93327 A time recording device that only captures employees' arrival and departure times and stores that data without processing it into reports was held to be classifiable as a time recording apparatus under Heading 91.06. The competing claim that it fell under Heading 8471.00 as an automatic data processing machine was rejected because the product did not function as an ADP unit and lacked the characteristics required by Note 5(b) of Chapter 84. The appeal failed, and the classification under Heading 91.06 was upheld. en-us Fri, 15 Jan 1999 00:00:00 +0530 Wed, 09 Nov 2011 18:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93327 A time recording device that only captures employees' arrival and departure times and stores that data without processing it into reports was held to be classifiable as a time recording apparatus under Heading 91.06. The competing claim that it fell under Heading 8471.00 as an automatic data processing machine was rejected because the product did not function as an ADP unit and lacked the characteristics required by Note 5(b) of Chapter 84. The appeal failed, and the classification under Heading 91.06 was upheld. Case-Laws Central Excise Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93327