TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 951
X X X X Extracts X X X X
X X X X Extracts X X X X
....er referred to as the "Applicant") is a private limited company incorporated in the year 2022 under the Companies Act, 2013. The Applicant is engaged in the business of trading and distributing across categories including Testing & Measurement Instruments, LAN Infrastructure & Cabling, Building Management - Safety and Security Systems, Automatic Identification and Data Capture Products, and Hardware and Electrical products for global brands in India. 2.2 It has also informed by the applicant in CAAR-I form, that none of the models of subject goods under consideration in the instant application is pending in the applicant's case before any officer of Customs, Appellate Tribunal or any Court of Law. 2.3 Applicant has submitted that the present application pertains to classification of 'Thermal Printer Ribbons'. TPRs are components used in thermal transfer printers to print images or barcodes on materials, usually thermal transfer labels. These are thin films coated on one side with either wax, resin, or wax resin. The Applicant has submitted Product brochures of TPRs with its application. 3. Details of the product submitted by the Applicant: 3.1 TPRs are compo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rcodes. * It has the ability to print up to speeds of 304mm/sec (12ips) and 152mm/sec (6ips) for rotated barcodes. 4. 3200 Premium Wax/Resin * Extremely versatile, suitable for a wide variety of materials and can be used on both paper and synthetics, reducing the need to stock multiple ribbons. * Good smear and scratch resistance. . Can achieve high print speeds of 254mm/sec (10ips), even on rotated barcodes. * Resistant to many everyday chemicals. 5. 4400 Resin Ribbon * Ribbon provides resistance to moderate chemicals and abrasion when paired with compatible gloss paper and synthetic materials. . Ideal for labels which are repetitively wand-scanned or are exposed to water, alkali, or acid solutions. 6. 4800 Performance Resin * It produces excellent dense barcodes and high-resolution graphics. * The 4800 ribbon provides excellent chemical resistance and performance in most harsh environments. * It provides excellent smear and scratch resistance on both matte and gloss synthetics. 7. 5095 Resin Ribbon * Resin ribbon formulation which produces images resistant to most harsh environments- including smearing, moisture, abrasion, extreme temperatur....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uring, logistics, healthcare, retail etc. That, as the thermal printers fall under CTI 84433290-other of printing machinery capable of being directly connectable to ADP machine. They also submitted that the parts of thermal printers' merit classification under CTI-84439959. They also argued that CTH 9612 also makes provision of ribbon for typewriters and other ribbons but they work on impression technology and not on thermal technology thus does not merit to be classifiable under CTH 9612. They in support of their claim relied upon several US cross rulings which is annexed with their additional written submission filed. They also relied upon case laws in the matter of M/s Honeywell Automation and HID India Pvt Ltd, CAAR Mumbai 2023,385 ECT302) and other. Nobody appeared from department side to attend the hearing. DISCUSSION AND FINDINGS 6. I have considered all the materials placed before me in respect of the subject goods. I have gone through the submissions made by applicant in its application and submission made during the hearing as well. No comments were received form the jurisdictional Commissionerate. Therefore, I proceed to pronounce a ruling on the basis of infor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e used. 10.1 A thermal printer uses a heated printhead to produce an image. It is a device capable of being connected to an automatic data processing machine, which prints the output without being a printing machinery used for printing by means of plates, cylinders and other printing components of Heading 8442. The printers capable of connecting to the automatic data processing machine or to a network and is classifiable under CTH 8443. 10.2 The extract of Heading 8443 is reproduced below for reference: Tariff Item Description of goods 8443 PRINTING MACHINERY USED FOR PRINTING BY MEANS OF PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS OF HEADING 8442; OTHER PRINTERS, COPYING MACHINES AND FACSIMILE MACHINES, WHETHER OR NOT COMBINED; PARTS AND ACCESSORIES THEREOF - Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442: *** - Other printers, copying machines and facsimile machines, whether or not combined: 84433100 -- Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Sandvik Asia Ltd. vs. CCEx, Pune 1997 (93) E.L.T. 475 (Tribunal), wherein the Hon'ble Tribunal has held that a part is one without which the particular machinery is not operational or cannot suitably discharge the function for which it had been designed. iii) Electrosteel Castings Ltd. vs. CCEx, 1989 (43) ELT 305 (Tribunal), wherein the Hon'ble Tribunal has defined 'part' of a machine as a component, whose absence will disable a machine or appliance. In view of the above submission and case laws relied by the applicant, I find that "Thermal printers" will not be able to function in absence of the "Thermal printer ribbons". Therefore, the same can be considered as the "parts" of the Thermal Printers. 11.2 As there is no specific heading of the subject goods in the Customs Tariff, 1975. "The classification is to be determined by application of the General Rules for the Interpretation (GRIs) of the First Schedule to the Customs Tariff Act (CTA), 1975. GRI 1 requires that, "in classifying articles, for legal purpose it shall be determined according to the terms of the headings and any relative Section or Chapter Notes,". 11.3 For the classific....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder CTH 8443 99 --- Parts and accessories of goods of sub heading 8443 31, 8443 32 and specifically under Tariff item 8443 99 59 --- Other. 11.5 Note 2 of section XVI is Subject to Note 1 to this Section. Therefore, we need to analyse whether the subject goods are excluding as per Note 1 to the Chapter 84 or otherwise. Chapter 84 falls under Section XVI of the Tariff, and Note 1 to Section XVI specifically excludes certain products. Relevant portion of Note 1 to Section XVI is as follows: "1. This Section does not cover: (a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016); *** (q) typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620" 11.6 From perusal of the above note, it is evident that the Secti....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... material). 11.8 It is evident from the CTH 9612 and its explanatory notes that in order for a ribbon to fall under the said heading, it must be inked to give impressions. Further, as per dictionary meaning or the word Impression- Impression is defined as "an indentation or depression made by the pressure of one object on or into another". TPRs in the present case, are coated with wax or resin. The wax or resin is melted by use of heated printhead, which transfers the wax or resin from the TPRs onto the media to be printed. This is unlike typewriter or similar ribbons, which serve as a medium for printing by impression from impact, as they are inked or otherwise prepared to give impressions. In other words, in the thermal printing process, the wax or resin is transferred onto the media to be printed by way of heat and not through any impact. I find that TPRs in the present case are not inked to give impressions, but rather heated by the use of a thermal printer to transfer the wax or resin onto the media to print, therefore, they are not covered by Heading 9612. I also, find that TPRs are not only functionally, but also physically different from typewriter or similar ribbons. Ty....