Issues relating to classification of Large Format Printers - reg

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....epresentative, CESTAT. All Directorates under CBEC. Subject: Issues relating to classification of Large Format Printers - reg. *** Sir / Madam,                     A doubt has been raised by the field formations about the classification of Large Format Printers (LFP). One view is that these are classifiable as 'other printers' under sub-heading 8443 31 / 8443 32, since these are capable of connecting to an Automatic Data Processing (ADP) machine; the other view is that these are classifiable under sub-heading 8443 39, as these are much closer in features and applications to the inkjet printing machines, which perform a specific function ot....

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.... characters or images on print media, other than those described as above and are classifiable under 8443 30, described as: -          Other printers, copying machines and facsimile machines, whether or not combined  These "Other printers" are further classified under two sub-groups depending upon the criterion that whether they are capable of connecting to ADP machine. The term 'capability of connecting to an ADP machine' has also been defined in the sub-heading notes: (i) Printers covered by heading 8443 31 are printers which are capable of carrying out more than one function of printing, copying, facsimile transmission AND must be capable of connecting to a ADP machine or to a ne....

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....ve details, the classification of Large Format Printers has been examined by the Board.  It is felt that Large Format Printers are primarily Inkjet Printers but are capable of printing larger width, can print on roll of paper or other media and can also print on multiple media.  These printers do not have an in-built ADP machine and cannot do any processing by themselves and do not have any independent function sans the use of a computer. They are solely dependent on the ADP machine or network for inputs to carryout the activity of printing.  The Large Format Printers are connectable to an ADP machine or to a network by simply attaching a cable and thus satisfy the conditions of connectability enumerated in explanatory notes.....