https://www.taxtmi.com/caselaws?id=310640 AAR ruled that three HP laser jet printer models (HP 108, HP 136, HP 438) imported without formatter boards and firmware retain essential character of complete printers despite being non-functional at import. Court applied principle that article identity associates with primary function, not current operability. HP 136 and HP 438 classified under Sub-heading 8443 31 00 and eligible for exemption under Notification No. 24/2005-Cus. HP 108 classified under CTI 8443 32 40. Classification upheld based on intended use and essential character rather than immediate functionality. en-us Fri, 18 Nov 2022 00:00:00 +0530 Sat, 04 Nov 2023 09:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310640 AAR ruled that three HP laser jet printer models (HP 108, HP 136, HP 438) imported without formatter boards and firmware retain essential character of complete printers despite being non-functional at import. Court applied principle that article identity associates with primary function, not current operability. HP 136 and HP 438 classified under Sub-heading 8443 31 00 and eligible for exemption under Notification No. 24/2005-Cus. HP 108 classified under CTI 8443 32 40. Classification upheld based on intended use and essential character rather than immediate functionality. Case-Laws Customs Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310640