2018 (8) TMI 1029

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....nt 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 and filed a Bill of Entry No.533462 dated 3.9.....

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....g 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 Interpretation of Import Tariff, the goods sho....

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....s, 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 the order portion the same has been mentioned as CT....