Case Law Details
Commissioner of Customs Vs Snom Technology India Pvt. Ltd. (CESTAT Bangalore)
Introduction: In the case of Commissioner of Customs Vs Snom Technology India Pvt. Ltd., heard before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore, the classification of ‘Crossmatch L Scan Guardian F LSE’ fingerprint readers was contested. The dispute centered around whether these readers, with individual functions, could be classified under the Chapter Heading (CTH) of Computer Accessories.
Detailed Analysis: The respondent imported ‘Crossmatch L Scan Guardian F LSE’ fingerprint readers and claimed them to be parts of Automatic Data Processing Machines, classifying them under CTH 8471 6050 as part of computers. However, it was found that these readers function solely as fingerprint readers and not as parts or accessories of computers. The Commissioner (Appeals) upheld this classification, considering the readers as instruments used to identify individuals and transmit data to Automatic Data Processing Machines.
The Revenue, aggrieved by this classification, appealed, arguing that fingerprint readers are distinct devices for biometric data and do not fall under the CTH of computer accessories. They cited previous tribunal rulings and Chapter Note 5(E) to Chapter 84, which directs machines with specific functions to be classified under appropriate headings or residual headings.
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