https://www.taxtmi.com/caselaws?id=462346 A biometric access control system used solely or principally with an automatic data processing system, connectable to the CPU and capable of accepting and delivering coded data usable by the system, falls under Heading 8471. Applying Chapter Note 5(C) to Chapter 84, the device's fingerprint capture, data processing and attendance or gate-control functions showed it formed part of the ADP system. As Heading 8471 specifically covered the goods, it could not be classified under the residual Heading 8543 for electrical machines having individual functions. The classification was therefore accepted in favour of the assessee. en-us Tue, 09 Apr 2024 00:00:00 +0530 Thu, 12 Jun 2025 18:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462346 A biometric access control system used solely or principally with an automatic data processing system, connectable to the CPU and capable of accepting and delivering coded data usable by the system, falls under Heading 8471. Applying Chapter Note 5(C) to Chapter 84, the device's fingerprint capture, data processing and attendance or gate-control functions showed it formed part of the ADP system. As Heading 8471 specifically covered the goods, it could not be classified under the residual Heading 8543 for electrical machines having individual functions. The classification was therefore accepted in favour of the assessee. Case-Laws Customs Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462346