https://www.taxtmi.com/caselaws?id=261829 Tariff classification of a Risograph machine depends on its essential function, operating process and the HSN Explanatory Notes, rather than its description as a duplicating apparatus. Small printing machines remain excluded from the duplicating-machinery heading even where they can perform duplication functions, while certain office printing machines may be incorrectly called duplicators. Digital scanning, thermal master-making and ink transfer through a master functioning like a screen-printing stencil establish that the machine performs printing. Risograph machines are therefore classifiable as screen printing machinery under the printing-machine tariff heading, not as duplicating machines. 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 machine depends on its essential function, operating process and the HSN Explanatory Notes, rather than its description as a duplicating apparatus. Small printing machines remain excluded from the duplicating-machinery heading even where they can perform duplication functions, while certain office printing machines may be incorrectly called duplicators. Digital scanning, thermal master-making and ink transfer through a master functioning like a screen-printing stencil establish that the machine performs printing. Risograph machines are therefore classifiable as screen printing machinery under the printing-machine tariff heading, not as duplicating machines. Case-Laws Customs Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261829