Classification of Laser Jet Printer should be based on its primary function

In re HP India Sales Pvt. Ltd. (CAAR Delhi) The moot question is as to whether or not, the items, i.e printers in question, in absence of formatter board and firmware have the essential character of a printer. To arrive at the conclusion, I intend to refer to a few judgments. In the case of Jaypee Forges v. Collector of Central Excise, Bombay reported vide 1996 (83) E.L.T. 49 (Tribunal), it is observed that the factors, which determine the essential character will vary as between different kinds of goods and may be determined not only by the nature of the material used but as well by the use ...