https://www.taxtmi.com/caselaws?id=447428 Imported fingerprint time and attendance systems were analysed for tariff classification under heading 8471 and heading 8543. The devices were found to function primarily as fingerprint and proximity readers for attendance marking, capturing data for transmission to a central server, rather than as independent automatic data processing machines. As the importer did not establish that the goods were freely programmable in accordance with user requirements, they failed the Chapter 84 conditions for heading 8471. Applying Note 5(E) to Chapter 84, machines performing a specific function other than data processing are classified according to that function or in the residual heading. The goods were therefore treated as specific-function electrical apparatus under heading 8543. 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 Imported fingerprint time and attendance systems were analysed for tariff classification under heading 8471 and heading 8543. The devices were found to function primarily as fingerprint and proximity readers for attendance marking, capturing data for transmission to a central server, rather than as independent automatic data processing machines. As the importer did not establish that the goods were freely programmable in accordance with user requirements, they failed the Chapter 84 conditions for heading 8471. Applying Note 5(E) to Chapter 84, machines performing a specific function other than data processing are classified according to that function or in the residual heading. The goods were therefore treated as specific-function electrical apparatus under heading 8543. Case-Laws Customs Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447428