Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Classification - It is difficult to equate Risograph machine ...


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

July 23, 2015

Case Laws     Customs     SC

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

View Source

 


 

You may also like:

  1. Classification of goods - “Tail Brush FIRC” - Parts of Tunnel Boring Machine (TBM) - it would be covered under Chapter Heading 8431 and under its sub-headings 8431 4310...

  2. Classification of stitching machines - the machine in question is sewing but they can do ordinary embroidery sewing - as per HSN Explanatory Note 7 to Chapter 84, the...

  3. Classification of devices - wireless speaker device - Speakers classified under Heading 8518 include both passive speakers and active speakers. Active speakers, like...

  4. Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under...

  5. Classification of the imported goods - parts of frequency converter - As per Note 2(a), parts which are included in any of the Headings of Chapter 84 or 85 or in all...

  6. Set off of brought forward of business loss against capital gain arising on sale of business asset used for the purpose of business - Section 72(1) of the Act employs...

  7. Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

  8. The case pertains to classification of imported medical equipment 'Dryview 6850 Laser Imaging W/3D' under the Customs Tariff Heading. The key issues are whether it...

  9. Classification under 8479 or 8448 - (1) Wire mounting equipment: (2) Roll-O-Dress - lickering mounting machine; and (3) Flat mounting machine - classified under Chapter...

  10. Chartered Engineer certified Injection Stretch Blow Moulding Machine (ISBMM) (84773000) differs from Injection Moulding Machine (84771000). ISBMM has simultaneous...

  11. Classification of goods - CNG Dispenser manufactured and supplied by the Applicant - Section XVI of the GST Tariff covers Chapter Heading 84 and 85 of the GST Tariff....

  12. Classification of Tasla - classified under chapter 73 or under chapter 84? - item in question is used for the preparation and cultivation of soil and for the preparation...

  13. Classification of goods proposed to be imported - Optoma Creative Touch 5-series Interactive Flat Panel (IFP) - While the applicant argues for classification as an ADP...

  14. Classification of imported goods - dried pomegranate seeds/anardana - The contention of the Revenue that the Import Policy is in the nature of delegated legislation...

  15. Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS) are used for measuring gas pressure and are fitted with sensors sensitive to pressure...

 

Quick Updates:Latest Updates