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Face Recognition System are clearly Automatic Data Processing machine falls under CTH 8471
Case Law Details
- Case Name
- Face IT Systems LLP Vs Commissioner of Customs (Airport & ACC) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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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 ...
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