Court :
CESTAT, Bangalore
Brief :
The CESTAT, Bangalore in the case of The Commissioner of Customs v. M/s. Kronos Systems India Pvt. Ltd. [Customs Appeal No. 558 of 2010 dated October 20, 2023] held that, the Kronos 4500 Touch ID terminal chips are classifiable under the category of electrical machines and apparatus.
Citation :
Customs Appeal No. 558 of 2010 dated October 20, 2023
The CESTAT,Bangalore in the case of The Commissioner of Customs v. M/s. Kronos Systems India Pvt. Ltd. [Customs Appeal No. 558 of 2010 dated October 20, 2023] held that, the Kronos 4500 Touch ID terminal chips are classifiable under the category of electrical machines and apparatus.
M/s. Kronos System India Private Limited ("the Respondent") had imported the '553 series for 4500 Full A/N Prox. Exp Memory'. The importers claimed that this item was to be part of a computer, on examining the samples, it was found that the item imported was described as a data collection device known as Kronos 4500 Touch ID terminal chips with an integrated badge reader. It has an integrated bar code reader, proximity reader, and magnetic reader.
When an employee swipes his card in the card reader slot or enters his pin through the alphanumeric keys, the machine identifies the employee and marks his attendance and exit. The data collected is rooted to a central server, which is further processed.
The Commissioner of Customs ("the Appellant") states that from the description of the product catalog submitted, by the respondent, it does not fall under "Electrical machines and apparatus having individual functions."
Whether the terminal chips fall under the category of automatic data processing devices?
The CESTAT, Bangalore in Customs Appeal No. 558 of 2010 held as under: