Finger Print Readers having individual Functions cannot fall under CTH of Computer Accessories: CESTAT
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT ) has held that fingerprint readers having individual functions cannot fall under Customs Tariff Heading ( CTH ) of computer accessories. M/s. Snom Technology India Pvt. Ltd., the respondent had imported ‘Crossmatch L Scan Guardian F LSE’ of 160 Nos. The importers…
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