Finger Print Readers Not Computer Accessories & classifiable under CTH 8543

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

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