In re Lokesh Agarwal (CAAR Mumbai)
CAAR Mumbai held that the subject goods i.e Digital Duplicator is classified in CTI 84433290 and subsequently its spares parts/consumables such as ink Cartridges are classified in CTI 84439951 or 84439952 as the case may be and master rolls in CTI 84439959 of Chapter 84 of the First Schedule to the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Lokesh Agarwal (hereinafter referred to as ‘the applicant’) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The said application was received in the secretariat of the CAAR, Mumbai on 08.05.2024, along with its enclosures in terms of Section 2811 (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling on the classification of “Digital Duplicator” under CTI-184729020 & its spares parts, consumables (such as ink Cartidges, master rolls), under CTI-184734090 proposed to be imported.
2. The applicant is a proprietorship firm. The applicant is intending to import “Digital Duplicator” & its spares parts, consumables (such as ink Cartidges, master rolls), (hereinafter referred to as the ‘subject goods’). The applicant submitted that the subject goods are Digital Duplicator of CHI 8472 and not mere a “Printing Machinery Used For Printing By Means Of Plates, Cylinders And Other Printing Components 01 Heading 8442; Other Printers, Copying Machines And Facsimile Machines, Whether Or Not advance Combined; Parts And Accessories Thereof Printing Machinery Used For making them classifiable at Cull 8443.
