Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
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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