https://www.taxtmi.com/caselaws?id=440792 The court classified the "Thermal Printer Ribbon" (TPR) under Customs Tariff Heading (CTH) 8443 99 59, finding it to be an essential part of thermal printers. The alternative classification under Chapter Heading 9612 was rejected due to the different functionality of TPR compared to typewriter ribbons. The applicable rate of duty for TPR was determined to be Basic Customs Duty (BCD) - Nil and Integrated Goods and Services Tax (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 The court classified the "Thermal Printer Ribbon" (TPR) under Customs Tariff Heading (CTH) 8443 99 59, finding it to be an essential part of thermal printers. The alternative classification under Chapter Heading 9612 was rejected due to the different functionality of TPR compared to typewriter ribbons. The applicable rate of duty for TPR was determined to be Basic Customs Duty (BCD) - Nil and Integrated Goods and Services Tax (IGST) - 18%. Case-Laws Customs Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440792