Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
AAR held that Thermal Printer Ribbons (TPRs) are not specifically covered under any heading of Chapters 84 or 85 as independent goods, nor do they fall under Heading 9612, which covers inked typewriter or similar ribbons giving impressions by impact. Applying Section Note 2(b) to Section XVI, AAR found that TPRs are parts suitable for use solely/principally with thermal printers, which are classifiable under Heading 8443 as printers connectable to automatic data processing machines. Consequently, TPRs are classifiable as "parts and accessories" of such printers under CTH 8443, sub-heading 8443 99, and more specifically under Tariff Item 8443 99 59 - "Other."
AAR held that Thermal Printer Ribbons (TPRs) are not specifically covered under any heading of Chapters 84 or 85 as independent goods, nor do they fall under Heading 9612, which covers inked typewriter or similar ribbons giving impressions by impact. Applying Section Note 2(b) to Section XVI, AAR found that TPRs are parts suitable for use solely/principally with thermal printers, which are classifiable under Heading 8443 as printers connectable to automatic data processing machines. Consequently, TPRs are classifiable as "parts and accessories" of such printers under CTH 8443, sub-heading 8443 99, and more specifically under Tariff Item 8443 99 59 - "Other."
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