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    <title>2008 (7) TMI 206 - CESTAT NEW DELHI</title>
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    <description>Ink cartridges with print head assembly were classified by reference to the heading of the machine for which they were meant. Because some cartridges were usable with conventional printers of heading 84.71, their character as parts of those printers was not lost merely because they could also be used with multifunction printers. The view that multifunction digital printers could still fall within heading 84.71 supported classification of the cartridges under sub-heading 8473 30 50 rather than 8479 89 99, and the concessional duty treatment was available.</description>
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      <link>https://www.taxtmi.com/caselaws?id=31968</link>
      <description>Ink cartridges with print head assembly were classified by reference to the heading of the machine for which they were meant. Because some cartridges were usable with conventional printers of heading 84.71, their character as parts of those printers was not lost merely because they could also be used with multifunction printers. The view that multifunction digital printers could still fall within heading 84.71 supported classification of the cartridges under sub-heading 8473 30 50 rather than 8479 89 99, and the concessional duty treatment was available.</description>
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