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    <title>2023 (11) TMI 175 - CESTAT AHMEDABAD</title>
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    <description>Imported printers were treated as classifiable under heading 84433250 because the relevant tariff test focused on whether the machines could connect to an automatic data processing machine or network. The goods were admitted to receive data through a USB port, and the product literature supported that connectivity, bringing them within the 844332 group under the HSN Explanatory Notes and Board clarification. Classification under heading 84433910 was therefore excluded, and the earlier coordinate Bench view on similar facts was followed. The reclassification was unsustainable, and the goods remained correctly classifiable as inkjet printers under heading 84433250.</description>
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      <link>https://www.taxtmi.com/caselaws?id=445284</link>
      <description>Imported printers were treated as classifiable under heading 84433250 because the relevant tariff test focused on whether the machines could connect to an automatic data processing machine or network. The goods were admitted to receive data through a USB port, and the product literature supported that connectivity, bringing them within the 844332 group under the HSN Explanatory Notes and Board clarification. Classification under heading 84433910 was therefore excluded, and the earlier coordinate Bench view on similar facts was followed. The reclassification was unsustainable, and the goods remained correctly classifiable as inkjet printers under heading 84433250.</description>
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