TaxTMI 
TaxTMI 
2026 (6) TMI 1480
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....ness of importing and trading of Laser Engraving Machines, having address at Ground Floor, No 133, UMA TOWERS, Near Pepsi Company, Mysore Road, Near Pepsi Company, Kumbalagodu Village, Kengeri Hobli, Bengaluru, Urban, Karnataka, 560074. They are also into trading of Laser Spare Parts and accessories and laser Source is one of the spare parts. Applicant is importing laser cutting & marking machine parts and laser welding machine parts i.e Laser source as per below table: Sr. No. Description Tariff Sub-Heading CTSH/HSN Code 1. Laser Engraving Machines 84561100 The applicant needs Advance Ruling as to whether the Notification No. 15/2023- Customs (ADD) Dated 22nd December 2023 is applicable for liveability of Anti-Dumping duty on the aforementioned Laser Engraving Machine. 2.2 The applicant stated that Laser Engraving Machine shall not be covered under the aforementioned notification. They submit their clarification in this regard as follows: 1. The said notification is not applicable to Laser Engraving Machine, their justification that Notification No. 15/2023-Customs (ADD), dated December 22, 2023, imposes anti-dumping duties on specific industria....
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.... As per Paragraph 25 of the judgment, the Hon'ble Supreme Court laid down clear rules regarding how taxing statutes must be interpreted. Rules of Interpretation Summarized: * Rules regarding the interpretation of taxing statutes 25. Regarding the interpretation of taxation statutes, the parties have relied on several decisions. The law laid down on this aspect is fairly well-settled. The principles governing the interpretation of the taxation statutes can be summarised as follows : (a) A taxing statute must be read as it is with no additions and no subtractions on the grounds of legislative intendment or otherwise; (b) If the language of a taxing provision is plain, the consequence of giving effect to it may lead to some absurd result is not a factor to be considered when interpreting the provisions. It is for the legislature to step in and remove the absurdity; (c) While dealing with a taxing provision, the principle of strict interpretation should be applied; (d) If two interpretations of a statutory provision are possible, the Court ordinarily would interpret the provision in favour of a taxpayer and against the revenu....
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....assification: * DIY laser machines are sold, marketed, and operated in a completely different market segment than industrial laser systems. * They are designed for light commercial use, and their performance, design, and safety specifications are significantly below industrial standards. Conclusion: Anti-dumping explicitly excludes laser engraving machines (and other such machines not used for cutting, marking, or welding). Therefore, the anti-dumping duties imposed by this notification are not applicable to laser engraving machines. 2.3 Vide addition submission on personal hearing dated 19.05.2026, the applicant further stated that the imported products are laser engraving machines falling under HSN Code 84561100 intended for design, decorative, artistic and 3D engraving applications, and not Industrial Laser Machines, in fully assembled, SKD or CKD form, used for cutting, marking, or welding operations, contemplated under the anti-dumping notification under 15/2023 Dt. 22 Dec 2023. The imported products are commercially marketed and traded based on: * engraving area/work area, * material compatibility, * laser sour....
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....integration operations. In contrast, the imported engraving machines are standardized compact engraving units supplied as complete ready-to- use products for hobby, decorative, artistic and small commercial applications, and therefore are commercially and functionally distinct from the industrial laser systems contemplated under the Product Under Consideration (PUC). Further, the Product Control Number (PCN) structure itself demonstrates that the investigation was confined to industrial laser cutting, marking and welding systems. The entire PCN methodology is built around: * industrial bed sizes, * industrial cutting heads, * industrial laser power ranges, * 2D/3D industrial systems, * heavy-duty industrial configurations. The PCN structure itself is based on heavy industrial bed-size categories such as: * 3000mm x 1500mm, * 6000mm x 2500mm, * 12000mm x 2500mm etc., which are applicable only to industrial production laser systems. In contrast, laser engraving machines are compact standard engraving units primarily intended for engraving applications and are not commercially traded, identified or cat....
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....e Product Under Consideration (PUC). Thus, the present case is not a question of whether a particular variant/model/configuration is covered within the PUC. Rather, the imported engraving machines themselves fall outside the notified product category altogether. Accordingly, the issue involved is one of complete exclusion from the scope of the Product Under Consideration (PUC) itself. It is further respectfully submitted that laser engraving machines are specifically excluded from the scope of Notification No. 15/2023-Customs (ADD) dated 22.12.2023. 3. Port of Import and reply from jurisdictional Commissioner, Nhava Sheva-V, JNCH, Uran. The applicant in their CAAR-I indicated that they intend to import the subject goods from the jurisdiction of Office of the Commissioner of Customs (Chennai-IV), Import Commissionerate, Customs House, 60, Rajaji Salai, Chennai. The applications were forwarded to the Office of the Commissioner of Customs (Chennai-IV), Import Commissionerate, Chennai for their comments on 10.02.2026, 24.02.2026, 13.03.2026 and 02.04.2026, however, no replies have been received in this regard. 4. Details of Personal Hearing: - The personal hearing in the ma....
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....eeking Ruling from the Authority as under: Whether the Notification No. 15/2023-Customs (ADD) dated 22.12.2023 is applicable for leviability of Anti-Dumping Duty for the Laser Engraving Machines. 5.4 The imported products are compact laser engraving systems intended primarily for artistic engraving, decorative applications, personalization, signage, jewellery engraving, hobby applications, creator/maker applications, educational use and small commercial engraving operations. The imported products are commercially marketed and traded based upon engraving area/work area, material compatibility, laser source type, wattage, desktop/tabletop format, portability, software compatibility, engraving resolution, rotary attachment capability, hobby/commercial applications, and user convenience. Hence, these products are compact standardized engraving systems. 5.5 Further, accordingly Catalogue of products submitted by applicant, technical analysis of Models as under :- These products i.e. I.P1 pro, LP2, LP3 / LP4 / LP5 models are technically identifiable as portable laser engraving machines, compact DIY laser engravers, handheld / desktop engraving devices, low-power laser m....
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....the corresponding entry in column (5), produced by the producers as specified in the corresponding entry in column (6), and imported into India, an antidumping duty calculated at the rate as specified in the corresponding entry in column (7) of the said Table, namely :- It is amply clear from the above that ADD is imposable only on Industrial Laser Machines, in fully assembled. SKD or CKD form, used for cutting, marking or welding operations. Now the issue before me is whether the Industrial laser machines and the Laser Engraving Machines are the same or otherwise. 5.8 I find that Customs Tariff Heading 84561100 is a broad tariff entry covering all machine-tools operated by laser for working any material by removal of material. The heading does not distinguish between industrial laser machines and compact DIY laser engraving machines, and therefore both categories may be classifiable under the same tariff heading. However, classification under the Customs Tariff and applicability of Anti-Dumping Duty are two distinct legal issues. While tariff classification is based on the technical characteristics and operating principle of the goods, the levy of Anti-Dumping Duty depends u....
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....that the investigation was directed towards factory-installed industrial production machinery. Further, in Para C.1(5)k of the Directorate General of Trade Remedies (DGTR) in Case No. ADD (OI)-07/2022 as under: "The PUC is the industrial laser machine and other laser machine. However, the domestic industry has not itself included other types of laser machine within the scope of the PUC such as laser engraving machines, laser bending machines, laser drilling machines and laser cleaning machines." I expressly recorded that laser engraving machines, laser bending machines, laser drilling machines and laser cleaning machines were not included within the scope of the PUC. The imported goods in the present case are compact DIY/Desktop Laser Engraving Machines, commercially marketed for artistic, decorative, personalization, jewellery, signage, hobby and small commercial applications. They are portable, standardized, low-power engraving devices and not customer-made industrial production systems. Therefore, although classifiable under CTH 84561100, the imported laser engraving machines are commercially, functionally and technologically distinct from the industrial laser mac....
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....ion, I am of the considered opinion that ADD as per Notification No. 15/2023-Customs (ADD) dated 22.12.2023 will not be imposable on the import of the subject products i.e. Laser Engraving Machines, subject to Customs Authority satisfaction with regard to physical verification and goods as per description in Bill of Entry at the time of import. 8. I rule accordingly. ============= Document 1 A. LaserPecker LP1 Pro : Ultimate portability with Pocket sied ad altro attyasin, Smart laser tool with auto-focusing and path preview functions Detailed and precise engravings with:0.15 mm ser saet Easy-to-use mobile APPfor creators of all skill levels, Engrave on-one-go,anytime, anywhere. Versatile materials, working on wood, metal, glass, plastic, and more. Tech Specs Product LaserPecker LP1 Pro Laser Power 0,5 W Laser Source 405/ Blue-Votei Ditie Faser Engraving Accuracy 0.15 mm Engraving Area 100 x 100 mm Engraving Resolution 1K Preview Mode Rectangle Preview - Center Point Previow Preview Speed 3750 mm/s Engraving Speed 6 mm/s-20 mm/s Supported File Formats JPG, PNG, BMP, G-Code Supported OS Android 7.0+ & iOS 9,01 System Languages EN. DE. FR ES. CN TC. A....
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....arPacker EP4 Laser Source & Power LOW 450 m Tade Laser ve 24/ 1264091 borte Movement Accuracy 0.0010 mm Working Arco Engraving Resolution 1K/2K/4K/8K Preview Mode Frame Preview & CHERCHEURS Preview Speed 16000 mm/ Engraving Speed 4000 miV Supported File Formats Supported OS System Languages EN, DE. FR. ES, CN ICH IA KO Connectivity USB, Bluetooth 5 0 Input Power DC(24V, SA) AC(100 2409 50 60FILHO E. LaserPecker LP5 : 2-in-1 dual laser; 20W fiber and 20W diode laser engraver Versatile and reliable on a wide range of materials for multiple application scenarios. Engraves at up to 10,000mm/s, rapid engraving task option. batch processing with variable text and smart : lima 8K ultra-high precision for highly detailed engraving effort: Deep engraving for high-contrast markings vivid 3D grayscale ombonn ng Ultra-precise metal cutting. Safely engrave and deliver instant services indoors, for retail stores maker spaces and creative studios Tech Specs Product LoserPecker LP5 Laser Source & Power 20W 450om Blue Diode Laser & 25W 1064nm Fiber Laser Movement Accuracy 0.0027 mm Working Area Engraving Resolution 1K/2K/4K/8K Preview Mode Frame Preview &....