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TMI Blog2024 (1) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... mported 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). In a similar set of facts in the case of Enterprise Software Solutions Lab vs. CC [ 2023 (12) TMI 1112 - CESTAT BANGLORE] , the products were classified under CTH 8543. Thus, the product in question merits classification under CTH 8543 instead of CTH 8471 as claimed by the respondent - appeal filed by Revenue allowed. - HON'BLE MR. P. A. AUGUSTIAN , MEMBER ( JUDICIAL ) And HON'BLE MRS. R. BHAGYA DEVI , MEMBER ( TECHNICAL ) For the Appellant : Mr. K. A. Jathin , AR For the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which the appeal is filed by the Revenue is that the Commissioner (Appeals) had ignored the fact that the item was not a data processing machine or any part or accessory of the same. The Fingerprint reader is a device which only reads the Fingerprint of the user and hence t is biometric reader. Scanner covered under CTH 8471 6050 is a document scanner which is used for scanning the documents which are data and the Finger Print reader is not the one that is covered under the above CTH. A little consideration of the literature available on the web will show that the item is a machine having individual function and sold as finger print reader and not as part or an accessory of the computer. It may be seen that the scanners under the heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evice does not do anything except for collecting the data at the time of entry or exit and this data is transmitted to a central server for further processing like marking the attendance, preparation of payroll or for other purposes. These facts are not in dispute. Based on the General Rules of Interpretation and the Chapter Notes, the item needs to be classified in the heading akin to it or where the specific description is provided. In this case, the data collection device imported by the respondent is nothing but a card reader working in conjunction with the server. Thus, this device functions such as proximity readers/badge readers, which are specifically classified under Chapter Heading No.8543 and as per Chapter Note 5(E) to Chapter 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods should be classified under the heading which occurs last in numerical orders among those which equally merits consideration. We accept this contention. Going by merits as well as by the Rules of Interpretation, we hold that the impugned product merits classification under CTH 8543 70 99 as contended by the Department. 10. Hence, based on the discussions above and by following the decision of this Bench, we find that the product is rightly classifiable under chapter 8543. 6. Subsequently, following the above order, in a similar set of facts in the case of Enterprise Software Solutions Lab vs. CC vide Final Order No.21438/2023 dated 22.12.2023, the products were classified under CTH 8543. Hence, we do not find any reason in n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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