https://www.taxtmi.com/caselaws?id=359234 Classification of an imported ink-jet photo printer depends on the tariff headings, relevant section and chapter notes, and HSN Explanatory Notes. A printer capable of connection to an automatic data processing machine remains within the printer heading even when used to print photographs; photographic use alone does not place it in Chapter 90. Section XVI Note 1(m), which excludes Chapter 90 articles from Section XVI, applies only after determining that the goods are properly classifiable in Chapter 90. The printer was classified under Heading 8443 3250 rather than Heading 9010 5000. en-us Thu, 05 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359234 Classification of an imported ink-jet photo printer depends on the tariff headings, relevant section and chapter notes, and HSN Explanatory Notes. A printer capable of connection to an automatic data processing machine remains within the printer heading even when used to print photographs; photographic use alone does not place it in Chapter 90. Section XVI Note 1(m), which excludes Chapter 90 articles from Section XVI, applies only after determining that the goods are properly classifiable in Chapter 90. The printer was classified under Heading 8443 3250 rather than Heading 9010 5000. Case-Laws Customs Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359234