https://www.taxtmi.com/caselaws?id=93973 An imported Risograph printer that feeds an original through a scanner, creates a master inside the machine, and then reproduces copies was treated as a duplicating machine rather than printing machinery. The machine was held classifiable under Heading 8472 as an office machine, not under Heading 8443 as printing machinery, because it did not operate by the printing mechanisms contemplated by that heading. Although the goods were liable to confiscation, the absence of clandestine conduct or wilful manipulation justified moderation of the monetary consequences, and the redemption fine and penalty were reduced. en-us Thu, 10 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93973 An imported Risograph printer that feeds an original through a scanner, creates a master inside the machine, and then reproduces copies was treated as a duplicating machine rather than printing machinery. The machine was held classifiable under Heading 8472 as an office machine, not under Heading 8443 as printing machinery, because it did not operate by the printing mechanisms contemplated by that heading. Although the goods were liable to confiscation, the absence of clandestine conduct or wilful manipulation justified moderation of the monetary consequences, and the redemption fine and penalty were reduced. Case-Laws Customs Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93973