Face Recognition System are clearly Automatic Data Processing machine falls under CTH 8471

Face IT Systems LLP Vs Commissioner of Customs (Airport & ACC) (CESTAT Kolkata) CESTAT Kolkata held that the device i.e. Face Recognition System is clearly Automatic Data Processing machinery falling under Customs Tariff Heading [CTH] 8471 only and not under CTH 8543. Accordingly, appeals are allowed. Facts- The appellants Face IT Systems LLP, Imported “Access Controller Face Recognition System” from manufacturer Hanwang Technology Co. Ltd, China. The goods were declared as “Data Collection Terminal (based on face recognition)” as per invoice on the Bill of Entry No 6929824 dated:...