https://www.taxtmi.com/caselaws?id=74346 An imported DZM-180 mosaic character printer was not shown to be only a computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, 1975 or entitled to concessional assessment under Notification No. 272/76-Cus. The material indicated that, although it was a printer, it was also suitable for telecommunication printing applications: the catalogue referred to use as an electronic digital computer output or telecommunication printing device, and the technical literature mentioned teletypes and teleinformatics. The scientific officer's letter did not resolve the telecommunication issue, and the 5 ms reference was treated as signal timing, not distance. The lower authorities' assessment was therefore upheld. en-us Tue, 07 Jan 1986 00:00:00 +0530 Wed, 08 Jun 2011 13:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74346 An imported DZM-180 mosaic character printer was not shown to be only a computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, 1975 or entitled to concessional assessment under Notification No. 272/76-Cus. The material indicated that, although it was a printer, it was also suitable for telecommunication printing applications: the catalogue referred to use as an electronic digital computer output or telecommunication printing device, and the technical literature mentioned teletypes and teleinformatics. The scientific officer's letter did not resolve the telecommunication issue, and the 5 ms reference was treated as signal timing, not distance. The lower authorities' assessment was therefore upheld. Case-Laws Customs Tue, 07 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74346