https://www.taxtmi.com/caselaws?id=423479 Large format inkjet printers capable of external connection to an automatic data processing machine or network are classifiable under tariff item 8443 3250, not the residual tariff item 8443 3910. The classification turns on the connectability criterion in the product description and HSN Explanatory Notes, supported by the Board circular clarifying that such printers fall within the specific entry. A prior tribunal decision on identical goods was treated as binding on the same classification issue because it applied the tariff description to the same products and reached a reasoned conclusion. The customs classification adopted by the authorities was therefore set aside. en-us Mon, 06 Jun 2022 00:00:00 +0530 Wed, 08 Jun 2022 08:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423479 Large format inkjet printers capable of external connection to an automatic data processing machine or network are classifiable under tariff item 8443 3250, not the residual tariff item 8443 3910. The classification turns on the connectability criterion in the product description and HSN Explanatory Notes, supported by the Board circular clarifying that such printers fall within the specific entry. A prior tribunal decision on identical goods was treated as binding on the same classification issue because it applied the tariff description to the same products and reached a reasoned conclusion. The customs classification adopted by the authorities was therefore set aside. Case-Laws Customs Mon, 06 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423479