2018 (6) TMI 485

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.... For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Bench As the issue involved in these appeals being common, we take up the appeals together for hearing and disposal. 2. The facts of the case are that appellants had filed Bill of Entry for the clearance of Cogent Lifescan for Finger Print Scanner classifying the same under Customs Tariff Heading 84716050 eligible for 'N....

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....y under CTH 84716050. (ii) The impugned items are designed only to transmit signals to the ADP machine, hence it cannot function independently. (iii) Identical issue has been decided by the Tribunal in the case of STJ Electronics Pvt. Ltd. Vs CC New Delhi - 2016 (2) TMI 141 -CESTAT New Delhi where similar finger printer scanners were held to be classifiable only under CTH 8471. 4. On the ot....

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.... order has made an observation that since appellant having not produced the catalogue or technical write up, he had to search internet to know more about scanners. However, from the narration given in para 6, we find that the lower appellate authority has searched the internet merely for ‚Life Scan Finger Print Devices‛ and not the 'Cogent Lifescan Finger print Scanner' and based on th....