https://www.taxtmi.com/caselaws?id=440792 Thermal printer ribbons specially designed for use only with thermal ID card printers were treated as parts or accessories of that machine under the customs tariff, because Section Note 2 of Section XVI classifies goods suitable solely or principally for use with a particular machine with that machine unless specifically excluded. The product was not regarded as a typewriter or similar ribbon under Chapter 9612, since its function is heat-based thermal transfer printing rather than impact impression printing. On that basis, classification under Tariff Item 8443 99 59 was affirmed, with the corresponding duty treatment stated as BCD nil and IGST 18%. en-us Thu, 23 Feb 2023 00:00:00 +0530 Wed, 04 Oct 2023 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440792 Thermal printer ribbons specially designed for use only with thermal ID card printers were treated as parts or accessories of that machine under the customs tariff, because Section Note 2 of Section XVI classifies goods suitable solely or principally for use with a particular machine with that machine unless specifically excluded. The product was not regarded as a typewriter or similar ribbon under Chapter 9612, since its function is heat-based thermal transfer printing rather than impact impression printing. On that basis, classification under Tariff Item 8443 99 59 was affirmed, with the corresponding duty treatment stated as BCD nil and IGST 18%. Case-Laws Customs Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440792