2026-VIL-397-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification of time attendance and access control devices and handheld data collection devices - HELD - The Adjudication Authority confirmed the demand by classifying the good as falling under Central Excise Tariff Heading (CETH) 85437099 - while importing, the goods are described as tablet devices under HSN Code 84713090 and even as per the impugned order, the devices are designed for a specific functionality relating to data collection / access control device. The goods are clearly shown to have been designed for data capturing, computing, memory, time tracking, security and payroll management - The goods presented by the appellant have to be classified under CETH 8471 as data processing machine and not under CETH 85437099 as "electric machines and apparatus having individual functions, not specified or included elsewhere in this Chapter". The handheld computers, scanners, and other computer peripherals are classifiable under Chapter 84 as data processing machines, and not under the residual chapter 85. The demand of excise duty under CETH 85437099 is impermissible and the impugned order is set aside and the appeal is allowed - Manufacture - The appellant had imported tablets and accessories and supplied them to a job worker for certain processing activities - Whether the activities carried out by the appellant amounted to 'manufacture' - HELD - Since the appellant had paid service tax on the activities carried out by the job worker, no finding can be made that the same activity amounts to manufacture at the appellant's end. Even if it is held that it amounts to manufacture, the job worker would be liable to pay the excise duty.
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