Issues relating to classification of Large Format Printers - reg

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bject: 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 other than data processing. 2. The issue was examined. Prior to implementation of HS 2007 changes, the classification of printers was under sub-heading 8471 60, if these ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ending 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 network. (ii) Printers covered by heading 8443 32 are printers which do not carryout any other function other than printing BUT must be capable of connecting to an ADP machine or to a network. These are further classified in to various headings depending upon different technology. 8443 32 90 covers other printers that are connectable to ADP ma....