Printer parts classification turns on the machine heading intended for use, even if cartridges also fit multifunction printers.

Ink cartridges with print head assembly were classified by reference to the heading of the machine for which they were meant. Because some cartridges were usable with conventional printers of heading 84.71, their character as parts of those printers was not lost merely because they could also be used with multifunction printers. The view that multifunction digital printers could still fall within heading 84.71 supported classification of the cartridges under sub-heading 8473 30 50 rather than 8479 89 99, and the concessional duty treatment was available.

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Issues: Whether ink cartridges with print head assembly imported for inkjet and multifunction printers were classifiable as parts and accessories of machines of heading 84.71 under sub-heading 8473 30 50 and eligible for concessional duty, or as parts of machines of heading 84.79 under sub-heading 8479 89 99.

Analysis: The classification of the imported cartridges depended on the classification of the printers for which they were meant. The decisive factor was that some cartridges were usable with conventional printers of heading 84.71, and the mere fact that certain cartridges could also be used with multifunction printers did not change their character as parts of conventional printers. The earlier view that multifunction digital printers could still fall within heading 84.71 supported the conclusion that the goods remained classifiable with the printers of that heading.

Conclusion: The goods were correctly classifiable under sub-heading 8473 30 50 and not under sub-heading 8479 89 99, and the assessee was entitled to the claimed concessional treatment.

Ratio Decidendi: Parts are to be classified according to the heading of the machine for which they are meant, and a product does not lose its character as a part of heading 84.71 machinery merely because it is also usable with multifunction printers.

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