https://www.taxtmi.com/caselaws?id=783411 The AAR classified the imported Thermal Printer Ribbons (TPRs) as parts of thermal printers under CTH 8443, specifically under sub-heading 8443 99 and tariff item 8443 99 59 of the First Schedule to the Customs Tariff Act, 1975. It held that TPRs are solely/principally used with thermal printers and constitute integral parts essential for their functioning, attracting Section Note 2(b) to Section XVI. The authority rejected classification under CTH 9612, finding that TPRs are not "inked ribbons" giving impressions by impact, but wax/resin-coated ribbons used via heat transfer, and are functionally and physically distinct from typewriter or similar ribbons. en-us Fri, 24 Oct 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783411 The AAR classified the imported Thermal Printer Ribbons (TPRs) as parts of thermal printers under CTH 8443, specifically under sub-heading 8443 99 and tariff item 8443 99 59 of the First Schedule to the Customs Tariff Act, 1975. It held that TPRs are solely/principally used with thermal printers and constitute integral parts essential for their functioning, attracting Section Note 2(b) to Section XVI. The authority rejected classification under CTH 9612, finding that TPRs are not "inked ribbons" giving impressions by impact, but wax/resin-coated ribbons used via heat transfer, and are functionally and physically distinct from typewriter or similar ribbons. Case-Laws Customs Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783411