https://www.taxtmi.com/caselaws?id=365557 Touch fingerprint readers were treated as electrical machines with an individual function under CTH 8543 7099 rather than as residuary machines or mechanical appliances under CTH 8479. The analysis found that the goods operated on electrical technology and were not merely mechanical parts of another machine, making the electrical-machinery heading the better fit. It also noted that, where two headings are equally applicable, Rule 3(c) of the General Rules for Interpretation directs classification under the heading occurring last in numerical order. On that basis, the Revenue's challenge on classification succeeded and the lower authority's classification was rejected. en-us Wed, 08 Aug 2018 00:00:00 +0530 Fri, 06 Mar 2020 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365557 Touch fingerprint readers were treated as electrical machines with an individual function under CTH 8543 7099 rather than as residuary machines or mechanical appliances under CTH 8479. The analysis found that the goods operated on electrical technology and were not merely mechanical parts of another machine, making the electrical-machinery heading the better fit. It also noted that, where two headings are equally applicable, Rule 3(c) of the General Rules for Interpretation directs classification under the heading occurring last in numerical order. On that basis, the Revenue's challenge on classification succeeded and the lower authority's classification was rejected. Case-Laws Customs Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365557