Risograph Machine Classified Under Sub-heading 84.43, Not 84.72, as It Differs from Traditional Duplicating Machines.

Classification - It is difficult to equate Risograph machine with duplicating machine. Duplicating, as opposed to photocopying, requires the preparation of a master sheet which makes duplicates on a machine - covered under sub-heading 84.43 and not 84.72 - SC .....

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