2006 (11) TMI 61

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....ed against the Order-in-Appeal No. 442/2003 dated 22-12-2003 passed by the Commissioner of Customs (Appeal), Bangalore. 2.The appellants imported goods described as 'Network Access Controller'. They claimed classification under Heading 8473.30 or parts and accessories of machines of heading 84.71. However, the Department contended that the item would be classified under heading 8543.90 as parts....

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....e by entering a password. Each end-user is assigned an authenticator which generates a new unpredictable random code number every 60 seconds that is unique to the user. When logging on in the network, the user enters this number plus a PIN or Phrase, forming a pass code which is used by the RSA ACE/Server to successfully authenticate him or her and thus allow entry to the network. Each authenticat....

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....entioning Network Access Controller. 5.Heard the learned JDR who reiterates the findings of the Commissioner (Appeals). 6.We have gone through the records of the case carefully. The Original authority has classified the impugned goods under heading 8543.89. The heading 8543 covers the goods - "Electrical machines and apparatus having individual functions, not specified or included elsewhe....

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.... "seed value" the token generates and displays a unique number every 60 seconds. The number is valid only for that user and that minute - and only when combined with the user's secret PIN or password. Because of the dynamic nature of the token, a user's electronic identity cannot be easily mimicked, hacked or hijacked. Network Access RSA ACE/Agent software stands between users and any networ....