2024 (4) TMI 1278

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....that the said goods are classifiable under heading 8543 7099. It is noticed that the issue of classification of Access control system is no longer res integra. The classification of such goods has been examined in the case of STJ Electronics 2016 337 ELT 140 and in the case of Redington (India) Limited 2018 6 TMI 465. In both these cases it has been held that the goods are classifiable under heading 8471. The reasoning given in the case of STJ Electronics (supra) is as follows:- "4. We have considered the contentions of both sides and perused the records. As the issue involved is classification of the impugned goods, whether under CTH 8471 or CTH 8543, both these headings are reproduced below for convenience. Chapter headi....

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....rage units which satisfy the conditions of (i) and (iii) above, are in all cases to be classified as units of heading 8471. (D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in the paragraph (C) (1) printers, copying machines, facsimile machines, whether or not combined; (1) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (iii) loudspeakers and microphones; (iv) television cameras, digital cameras and video camera recorders; (v) monitors and projectors, not incorporating television....

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.... is a sort of residuary heading for the goods otherwise covered under Chapter 85. As the impugned goods are found to be covered under CTH 8471 as per above analysis, they are obviously out of chapter 85 and hence out of CTH 85.43 too. 6. In the light of aforesaid analysis, we are of the view that the impugned goods are classifiable under CTH 8471; that they are so classified in some Customs Houses like Bombay and Chennai as per the data given by the appellant only reaffirms that those customs houses are correctly classifying the same. Accordingly, we set-aside the impugned order and allow the appeal." 3. We find that the goods in the instant case are practically identical to the goods involved in the case of STJ Electronics Priv....