https://www.taxtmi.com/caselaws?id=448069 An imported fingerprint reader was treated as a biometric device with an independent specific function of identifying the user and transmitting data for further processing. Applying the tariff scheme and Chapter Note 5(E) to Chapter 84, the device was held not to be a document scanner and not a part or accessory of an automatic data processing machine under heading 8471. It was classified according to its own function under heading 8543, consistent with earlier Tribunal views on similar fingerprint and attendance-related devices. The ruling confirms that equipment performing a distinct function outside data processing falls under the heading appropriate to that function rather than heading 8471. en-us Thu, 04 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448069 An imported fingerprint reader was treated as a biometric device with an independent specific function of identifying the user and transmitting data for further processing. Applying the tariff scheme and Chapter Note 5(E) to Chapter 84, the device was held not to be a document scanner and not a part or accessory of an automatic data processing machine under heading 8471. It was classified according to its own function under heading 8543, consistent with earlier Tribunal views on similar fingerprint and attendance-related devices. The ruling confirms that equipment performing a distinct function outside data processing falls under the heading appropriate to that function rather than heading 8471. Case-Laws Customs Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448069