https://www.taxtmi.com/caselaws?id=112209 The Tribunal upheld the decision that the imported "Printability Tester AIC 2-5" was correctly classified under Customs Tariff Heading 9031.90 for duty payment, not under Customs Tariff Heading 9024.80 for duty refund. The item's functions primarily focused on printability assessment rather than testing mechanical properties. The judgment emphasized the absence of devices for measuring mechanical properties and the item's application in assessing print quality, ink properties, and paper smoothness. Consequently, the appeal for duty refund classification was dismissed, affirming the lower authorities' decision. en-us Fri, 09 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 11:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112209 The Tribunal upheld the decision that the imported "Printability Tester AIC 2-5" was correctly classified under Customs Tariff Heading 9031.90 for duty payment, not under Customs Tariff Heading 9024.80 for duty refund. The item's functions primarily focused on printability assessment rather than testing mechanical properties. The judgment emphasized the absence of devices for measuring mechanical properties and the item's application in assessing print quality, ink properties, and paper smoothness. Consequently, the appeal for duty refund classification was dismissed, affirming the lower authorities' decision. Case-Laws Customs Fri, 09 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112209