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6. Now the question arises as to whether the item is classifiable under Chapter 8543 7099 as claimed by the Revenue or under Chapter 8471 4190 as claimed by the appellant. Both the relevant Chapter Tariff Headings reproduced herein below:

Chapter 8543:
Heading No. Description of Unit Rate of duty Article Standard Preferential Areas 85.43 Electrical machines and apparatus having individual functions, not specified or included elsewhere in Chapter 85. 
     8543 70 99    ---Other         u        7.5%     -


Chapter 8471:

     Heading No.     Description of   Unit       Rate of duty
                        Article              Standard Preferential
                                                          Areas
     8471          Automatic data
                   processing
                   machines and
                   units thereof;
                   magnetic or
                   optical readers,
                   machines for
                   transcribing data
                   on to data media
                   in coded form and
                   machines for
                   processing such
                   data, not
                   elsewhere
                   specified or
                   included
     8471 41 90    ---Other          u       Free     -





                                                          C/255/2012


6.1          As per the Chapter Notes of Chapter 84, an item to be
(iv) executing, without human intervention, a processing programme which requires them to modify their execution, by logical decision during the processing run.

The Commissioner (A) has clearly observed in the impugned order that (as reproduced in paragraph 2 above) they are not freely programmable and hence, they get excluded from Chapter 8471.

7. From the catalogue, it is noticed that:

"The Item 'Fingerprint Time & Attendance System' T4 is a standalone finger print T & A system, low price with good performance, specially designed in the purpose of popularizing the fingerprint products. The system has got inbuilt processing capabilities and works independently without connecting to computer or server for data processing operations.