Risograph classification as duplicating machinery confirmed over offset printing heading under customs tariff rules.

Risograph printing machines were held classifiable as duplicating machines under sub-heading 8472.90 rather than as offset printing machinery under sub-heading 8443.50. The earlier Tribunal precedent, read with the HSN Explanatory Notes to Heading 84.43 and the machine's functional nature, was followed to conclude that Risograph does not fall within the scope of Heading 84.43. The result was rejection of the importer's claim for classification under 8443.50 and affirmation of classification under 8472.90.

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Issues: Whether Risograph printing machine was classifiable under sub-heading 8443.50 of the First Schedule to the Customs Tariff Act as claimed by the importer, or under sub-heading 8472.90 as duplicating machines.

Analysis: The question had already been settled in earlier Tribunal precedent, which, after considering the HSN Explanatory Notes to Heading 84.43 and the nature of the machine, held that Risograph could not be treated as an offset printing machine classifiable under Heading 84.43. The earlier reasoning was followed, and no reason was found to depart from that classification. The machine was therefore treated as an office machine having duplicating function rather than printing machinery under Heading 84.43.

Conclusion: The classification under sub-heading 8472.90 was upheld and the appellant's claim under sub-heading 8443.50 was rejected.

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