2018 (6) TMI 485

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.... Shri Ajay Kumar Gupta, Advocate 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 Cu....

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....ocessing machine, hence would merit classification only 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 scanne....

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....s. 6. No doubt, the Commissioner (Appeals), in para-6 of the impugned 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&#....