https://www.taxtmi.com/caselaws?id=53911 Ink-jet printers connected to an automatic data processing machine are not classified under Heading 84.71 where they possess the characteristics of a machine performing a specific printing function. Chapter Note 5(D) applies to printers used with ADP systems, but it remains subject to Chapter Note 5(E), which directs machines having a specific function and the character of a printing machine to the heading appropriate to that function. On the facts, the imported machines were used in industry, printed on rolls and sheets, and were mainly deployed in the signage sector, so they were treated as printing machines and classified under Heading 84.43. en-us Mon, 07 Mar 2005 00:00:00 +0530 Fri, 15 Oct 2010 18:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53911 Ink-jet printers connected to an automatic data processing machine are not classified under Heading 84.71 where they possess the characteristics of a machine performing a specific printing function. Chapter Note 5(D) applies to printers used with ADP systems, but it remains subject to Chapter Note 5(E), which directs machines having a specific function and the character of a printing machine to the heading appropriate to that function. On the facts, the imported machines were used in industry, printed on rolls and sheets, and were mainly deployed in the signage sector, so they were treated as printing machines and classified under Heading 84.43. Case-Laws Customs Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53911