https://www.taxtmi.com/caselaws?id=447428 CESTAT Bangalore classified imported T4 Fingerprint Time Attendance System and K200 Proximity Time Attendance System under Customs Tariff Heading 8543 7099 rather than 8471 4190. The tribunal held that these devices function as proximity/badge readers working with servers to collect employee data for attendance purposes. The devices merely capture and transmit data without processing, distinguishing them from Chapter 84 classification per Chapter Note 5(E). Following precedent in Commissioner of Customs v. Kronos Systems India, the tribunal upheld the classification under Chapter 8543 and dismissed the appeal. en-us Fri, 22 Dec 2023 00:00:00 +0530 Fri, 03 May 2024 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447428 CESTAT Bangalore classified imported T4 Fingerprint Time Attendance System and K200 Proximity Time Attendance System under Customs Tariff Heading 8543 7099 rather than 8471 4190. The tribunal held that these devices function as proximity/badge readers working with servers to collect employee data for attendance purposes. The devices merely capture and transmit data without processing, distinguishing them from Chapter 84 classification per Chapter Note 5(E). Following precedent in Commissioner of Customs v. Kronos Systems India, the tribunal upheld the classification under Chapter 8543 and dismissed the appeal. Case-Laws Customs Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447428