Kronos 4500 Touch ID Terminal Chips are Classifiable under the Category of Electrical Machines and Apparatus

Last updated: 02 November 2023
Quick Summary
The CESTAT, Bangalore has ruled that Kronos 4500 Touch ID terminal chips, used for employee attendance and data collection, are to be classified as electrical machines and apparatus under Chapter Heading 8543. The tribunal found that the device's specific function of recording attendance and processing data, when used with a central server, excluded it from classification under Chapter 84.

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

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Bimal Jain
Published in Custom
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