https://www.taxtmi.com/caselaws?id=271436 A fingerprint reader scanner functioning as an optical reader in an automatic data processing system was classifiable under CTH 8471 because it connected to the CPU, accepted or delivered data usable by the system, and satisfied Chapter Note 5(C) to Chapter 84. Chapter Note 5(E) was inapplicable since the device primarily performed data processing by comparing fingerprint data with stored data, rather than a separate specific function. CTH 8543, being residual, could not apply where the goods were specifically covered elsewhere. The lower classification was set aside and the assessee succeeded. en-us Wed, 23 Dec 2015 00:00:00 +0530 Tue, 08 Nov 2016 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271436 A fingerprint reader scanner functioning as an optical reader in an automatic data processing system was classifiable under CTH 8471 because it connected to the CPU, accepted or delivered data usable by the system, and satisfied Chapter Note 5(C) to Chapter 84. Chapter Note 5(E) was inapplicable since the device primarily performed data processing by comparing fingerprint data with stored data, rather than a separate specific function. CTH 8543, being residual, could not apply where the goods were specifically covered elsewhere. The lower classification was set aside and the assessee succeeded. Case-Laws Customs Wed, 23 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271436