https://www.taxtmi.com/caselaws?id=444783 CESTAT Bangalore held that imported data collection devices (4500 Full A/N Prox. Exp Memory) used for employee attendance marking should be classified under Chapter 8543 rather than Chapter 8473. The tribunal determined these card readers, which capture employee data and transmit to central servers for attendance/payroll processing, function as electrical apparatus with individual functions not specified elsewhere. Following precedent from a similar fingerprint scanner case, the tribunal ruled Chapter 84 exclusions apply, making Chapter 8543 the appropriate classification. Appeal allowed. 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 CESTAT Bangalore held that imported data collection devices (4500 Full A/N Prox. Exp Memory) used for employee attendance marking should be classified under Chapter 8543 rather than Chapter 8473. The tribunal determined these card readers, which capture employee data and transmit to central servers for attendance/payroll processing, function as electrical apparatus with individual functions not specified elsewhere. Following precedent from a similar fingerprint scanner case, the tribunal ruled Chapter 84 exclusions apply, making Chapter 8543 the appropriate classification. Appeal allowed. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444783