https://www.taxtmi.com/caselaws?id=268516 Imported dryer components designed solely for use with a web offset printing machine were held classifiable under Heading 8443, not Heading 8419. The key reason was that the goods functioned as parts of printing machinery, while the drying aspect was only incidental to the main printing function. Reading the DGTD recommendation with the customs exemption notification showed an intention to extend exemption to such printing machinery parts. The HSN Explanatory Notes to Heading 8419 also supported exclusion, as that heading does not cover equipment where heating or cooling is only secondary to the principal mechanical function. en-us Fri, 07 Aug 2015 00:00:00 +0530 Thu, 25 Feb 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268516 Imported dryer components designed solely for use with a web offset printing machine were held classifiable under Heading 8443, not Heading 8419. The key reason was that the goods functioned as parts of printing machinery, while the drying aspect was only incidental to the main printing function. Reading the DGTD recommendation with the customs exemption notification showed an intention to extend exemption to such printing machinery parts. The HSN Explanatory Notes to Heading 8419 also supported exclusion, as that heading does not cover equipment where heating or cooling is only secondary to the principal mechanical function. Case-Laws Customs Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268516