2024 (1) TMI 468

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....items under Chapter Heading 8471 6050 as part of the computers. On examining the samples, the operation manual and the catalogue of the goods, it was found that the item imported functions as a fingerprint reader and not as a part or accessory of the computer; challenging the assessment order, the respondent filed an appeal before Commissioner (A). The learned Commissioner (A) held that: 5. ........From the records presented and the catalogue, I find that the same works as a unit which identifies the individual via his/her fingerprints. The scanner is also compact in as much as it can accommodate only four fingers to scan at a time. Thus, it is very clear that this cannot be used for scanning any other object less be used as a mult....

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....eal submits that Fingerprint scanner is an equipment having individual function. It reads the fingerprint of the user and hence, it is a biometric reader. By virtue of Chapter Note 5(E) to Chapter 84, such devices do not fall under CTH 8471 but are classifiable under residual heading 8543 7099 as they are not specifically covered under any other heading. The item is a machine having individual function and sold as fingerprint reader and not as part or accessory of the computer. Scanner covered under CTH 8471 6050 is a document scanner which is used for scanning documents. 4. None appeared for the respondent. 5. We find that the issue has already been considered by this Tribunal taking note of the various aspects on the issue. This Ben....

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....ctive functions or, falling that in residual headings". 8. Since the specific function of the imported item is to mark attendance or to take note of the persons of the employees for the purpose of attendance or payroll or leave, they cannot be classified under Chapter 84 as it excludes from this Chapter as per the Chapter Note 5(e) discussed above. 9. In the case of Commissioner of Customs, Bangalore vs. Scatia: 2019 (370) ELT 703 (Tri.-Bang.), a similar product viz., fingerprint scanner was classified under Chapter Heading 8543 7099 as per the observations made by the Tribunal at para 5.1, wherein it has held that : "5.1 The Department contended that CTH 8543 70 99 is more applicable due to the fact that the item....