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TMI BlogAnalyzing the Correct Tariff Classification for Fingerprint and Proximity Time & Attendance Systems: A Legal ExaminationX X X X Extracts X X X X X X X X Extracts X X X X ..... propriate customs tariff classification of imported biometric and RFID (Radio-Frequency Identification) technology-based attendance monitoring systems. The crux of the matter revolves around whether these systems should be classified under Customs Tariff Heading (CTH) 8471 4190, as Automatic Data Processing Machines (ADPM), or under CTH 8543 7099, pertaining to electrical machines and apparatus wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing authority's initial classification under CTH 8543 was challenged, leading to an appellate decision classifying the goods under CTH 8471. * This was further contested, resulting in a remand for re-examination of the issue, focusing on whether the devices were "freely programmable" as per user requirements, a key determinant for classification under CTH 8471. * De Novo Proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ighlights the intricate nature of tariff classifications and the importance of detailed technical understanding of the products in question. * It underscores the role of specific functionality in determining the appropriate heading, with a focus on the primary function of the device rather than its ancillary capabilities. * Conclusion and Legal Precedents: * The Tribunal's decision aligns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnological innovation. Full Text: 2023 (12) TMI 1112 - CESTAT BANGLORE Reply By SANJAY SINGHAL The Reply: tribunal ought to have noted that the previous orders of the very same Tribunal were Departmental Appeals where the respondent was not represented hence it was a one sided discourse. Besides Section Note 5 Fully supports the classification under 8471 as part of ADP System given that it c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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