https://www.taxtmi.com/caselaws?id=786887 Thermal printers that are specifically designed or adapted to produce diagnostic quality hardcopy for professional medical imaging are classifiable under Chapter 90 (CTI 9018 90 99) despite using a thermal print process; expert declarations and product literature demonstrating required spatial and contrast resolution supported this classification. Because the department failed to prove a reclassification to printing machinery, consequential demands for differential duty, invocation of extended limitation, confiscation and penalties (including the personal penalty on the manager) lacked foundation and were set aside. The revenue bears the burden to prove reclassification; absent such proof, downstream fiscal and penal measures cannot be sustained. en-us Fri, 20 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 15:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786887 Thermal printers that are specifically designed or adapted to produce diagnostic quality hardcopy for professional medical imaging are classifiable under Chapter 90 (CTI 9018 90 99) despite using a thermal print process; expert declarations and product literature demonstrating required spatial and contrast resolution supported this classification. Because the department failed to prove a reclassification to printing machinery, consequential demands for differential duty, invocation of extended limitation, confiscation and penalties (including the personal penalty on the manager) lacked foundation and were set aside. The revenue bears the burden to prove reclassification; absent such proof, downstream fiscal and penal measures cannot be sustained. Case-Laws Customs Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786887