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TMI Blog2018 (8) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... cal machines and apparatus having individual functions not specified or included elsewhere in the chapter. Therefore, the classification of the Finger Print Reader would be more appropriate under this heading. 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 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore. The respondent has classified the impugned goods under CTH 8471 9000 claiming Nil rate of duty of BCD. The Department classified the items under Chapter Heading 8543 7099 and charged BCD at 7.5%. On an appeal filed by the respondent, the Commissioner (A) has classified the goods under 8479 9990 and rejected the appeal filed by the respondent. 3. The learned DR submitted that the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curs last in numerical order among those which equally merit consideration. In view of this Rule also, the classification merits under CTH 8543 7099. 4. Nobody represented the respondent. 5. Heard submissions of DR and perused the available records. We find that the Commissioner (A) has classified the impugned goods under CTH 8479 9990. We find that 8479 basically covers machines and mechan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards are the classification of parts of various machines falling under CTH 8479. CTH 8479 90 90 for that matter would appropriately refer to Parts of other machines and by no stretch of imagination the Finger Print Reader can be said to be part of any of the machines listed therein 8479. Therefore, we clearly find that the classification arrived at by the Commissioner (A) is not applicable. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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