2000 (3) TMI 552 - AT - Customs

Summary

The Revenue appealed the order of the Commissioner of Customs classifying cutting plotters under Customs Tariff Heading 8441.10. The cutting plotters perform dual functions of designing, etching, and cutting vinyl and paper. The Tribunal agreed with the classification under Heading 8441.10 as the principal function is cutting, with printing being subsidiary. The appeal was rejected, and the cross-objection abated.