2018 (8) TMI 1029

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.... Dr. J. Harish, AR For the Appellant None For the Respondent ORDER Per : P. Anjani Kumar This is a Revenue appeal filed against the Order-in-Appeal No.30/2008/CUS(B) dated 27.2.2008 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The brief issue involved in this matter is that M/s. Shakya Technologies Ltd. had imported touch star finger print devices from Singapore a....

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....and broadly covers items like 'Oil seed crushing machines, cable making machines, etc.' The Heading 8543 reads as 'Electrical machines and apparatus having individual functions not elsewhere specified', and therefore, they are rightly classifiable under CTH 8543 7099. The learned DR further submitted that Commissioner (A) has failed to appreciate the issue that as per Rule 3(c) of General Rules of....

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....es, rope or cable making machines, industrial robots, car washing machines, etc. Therefore, as contended by the Department, the classification of Finger Print Readers cannot go under CTH 8479. It is also seen that though the Commissioner (A) has discussed machinery for classification of the impugned product under 8479 held that residual heading CTH 8479 9090 would be more appropriate, however, in ....

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....herefore, the classification of the Finger Print Reader would be more appropriate under this heading. We also accept the Department's contention that when the item is prima facie classifiable under two headings in terms of Rule 3(c) of General Rules of Interpretation of Import Tariff, the goods should be classified under the heading which occurs last in numerical orders among those which equally m....