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Imported product which functions like badge reader is rightly classifiable under Chapter 8543
Case Law Details
- Case Name
- Commissioner of Customs Vs Kronos Systems India Pvt. Ltd. (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Commissioner of Customs Vs Kronos Systems India Pvt. Ltd. (CESTAT Bangalore)
CESTAT Bangalore held that the product i.e. ‘553 series for 4500 Full A/N Prox. Exp Memory’ which functions like a badge reader is rightly classifiable under Chapter 8543.
Facts- M/s. Kronos System India Private Limited, Bangalore, the respondent had imported ‘553 series for 4500 Full A/N Prox. Exp Memory’. The importers had claimed that this item was to be part of computer and accordingly classified items under Chapter Heading 8473 3020 as part of the computers.
The appellate authority in the...
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