2005 (3) TMI 808

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....e involved in this Appeal filed by M/s. HCL Ltd. is whether Risograph is classifiable under sub-heading 8443.50 of the First Schedule to the Customs Tariff Act as claimed by them or under sub-Heading 8472.90 has confirmed by the Commissioner (Appeals) under the impugned order, as duplicating machines. 2. Shri K.K. Anand, learned Advocate, mentioned that the classification of Risograph has come ....

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.... the off-set process and which are improperly referred to as "duplicating machines" because their operating principles and appearances are similar to those of duplicating machines." Learned Advocate contended that it is thus apparent from the said Explanatory Notes that the Risograph imported by them is nothing but printing machine. He also relied upon the number of certificates given by Governmen....