1997 (6) TMI 222

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....Shri S.N. Ghosh, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The single issue for determination in this case is the classification of "Time Recording Clocks". The assessees desired classification under Heading 91.05 Central Excise Tariff, 1985 whereas the department had classified the goods under Heading 91.06. 2. We have heard Shri P.R. Biswas, learned ....

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....as. The literature terms the impugned goods as "Time Recorder". This very nomenclature occurs in the Tariff entry at Heading 91.06 CET as well as in the same sub-item in the HSN. The sub-note in the HSN describing Time-registers reads as follows :- (1) Time-registers for recording the arrival and departure of employees in factories, workshops, etc. These consist of a case containing a cloc....