https://www.taxtmi.com/caselaws?id=278749 Risograph printing machines were held classifiable as duplicating machines under sub-heading 8472.90 rather than as offset printing machinery under sub-heading 8443.50. The earlier Tribunal precedent, read with the HSN Explanatory Notes to Heading 84.43 and the machine's functional nature, was followed to conclude that Risograph does not fall within the scope of Heading 84.43. The result was rejection of the importer's claim for classification under 8443.50 and affirmation of classification under 8472.90. en-us Mon, 21 Mar 2005 00:00:00 +0530 Tue, 19 Feb 2019 16:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278749 Risograph printing machines were held classifiable as duplicating machines under sub-heading 8472.90 rather than as offset printing machinery under sub-heading 8443.50. The earlier Tribunal precedent, read with the HSN Explanatory Notes to Heading 84.43 and the machine's functional nature, was followed to conclude that Risograph does not fall within the scope of Heading 84.43. The result was rejection of the importer's claim for classification under 8443.50 and affirmation of classification under 8472.90. Case-Laws Customs Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278749