https://www.taxtmi.com/caselaws?id=261829 Tariff classification of a Risograph turned on its essential function, the HSN Explanatory Notes and the way the machine operated. The Court treated the machine's digital scanning, thermal master-making and ink-transfer process as closely akin to screen printing, with the master serving a stencil-like role. On that basis, it fell within printing machinery under sub-heading 8443.50 and not duplicating machinery under sub-heading 8472.90. The Notes to heading 84.72 were read as excluding small printing machines even if they also duplicate, while heading 84.43 covered small office printing machines sometimes wrongly described as duplicators. The earlier view in Pioneer International was held incorrect. en-us Tue, 21 Jul 2015 00:00:00 +0530 Sat, 11 Aug 2018 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261829 Tariff classification of a Risograph turned on its essential function, the HSN Explanatory Notes and the way the machine operated. The Court treated the machine's digital scanning, thermal master-making and ink-transfer process as closely akin to screen printing, with the master serving a stencil-like role. On that basis, it fell within printing machinery under sub-heading 8443.50 and not duplicating machinery under sub-heading 8472.90. The Notes to heading 84.72 were read as excluding small printing machines even if they also duplicate, while heading 84.43 covered small office printing machines sometimes wrongly described as duplicators. The earlier view in Pioneer International was held incorrect. Case-Laws Customs Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261829