Thermal Printer Ribbon correctly classifiable under CTH 84439959

In re HID India Private Limited (CAAR Mumbai) Thermal Printer Ribbon (TPR) cannot be classified under Chapter Heading 9612 as the Thermal Printer Ribbon is different from typewriter/computer printer ribbons because of the difference in the physical characteristics and printing process. CTH 9612 comprises of “Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges”. The product in question cannot be described as a typewriter or similar ribbons, inked or otherwise, prepared for giving impressions. A typewriter ribbo...