https://www.taxtmi.com/caselaws?id=444783 A data collection device with badge, proximity, magnetic and barcode readers was treated as a card or badge reader with a specific function because it only captured attendance data and transmitted it to a central server for processing; it did not itself perform data processing. On that basis, the goods fell under Chapter Heading 8543 rather than Chapter Heading 8471. The appellate authority was also not justified in moving the classification to Chapter Heading 8471 where that heading was outside the controversy framed in the lower proceedings. The restored classification was therefore under Chapter Heading 8543. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 23 Oct 2023 08:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444783 A data collection device with badge, proximity, magnetic and barcode readers was treated as a card or badge reader with a specific function because it only captured attendance data and transmitted it to a central server for processing; it did not itself perform data processing. On that basis, the goods fell under Chapter Heading 8543 rather than Chapter Heading 8471. The appellate authority was also not justified in moving the classification to Chapter Heading 8471 where that heading was outside the controversy framed in the lower proceedings. The restored classification was therefore under Chapter Heading 8543. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444783