Classifying Data Collection Devices in Import Regulations: The Kronos 4500 Touch ID Terminal Case

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..... ed. The discrepancy between the importer's claim and the Department's classification. Determining whether the imported item qualifies as an automatic data processing machine or falls under a different category. Tribunal's Discussion and Findings: The case before the tribunal involves a dispute over the classification of an imported item by M/s. Kronos System India Private Limited. The .....

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..... argued that the device lacked the capability to process data locally and should thus be classified under Chapter Heading 8543 . The Commissioner (A) faced criticism for reclassifying the item under a different heading ( 8471 ) than what the importer initially claimed ( 8473 ). Conclusion: The appellate authority ultimately reclassified the imported item under Chapter Heading 8471 4190 , overturnin .....

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..... se underscores the significance of accurately categorizing imported goods based on their specific functionality, characteristics and applying the General Rules of Interpretation and the Chapter Notes. Full Text : 2023 (10) TMI 1006 - CESTAT BANGLORE - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanag .....

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