Risograph is a Printing Machine and will be classified accordingly – SC

Brief of the Case Hon’ble Supreme Court has held in the case of HCL Limited v Commissioner of Customs that Risograph is a printing machine and not a duplicating machine. Facts of the case In the present facts of the Case, the main issue was that of classification classification of the machines known as Risograph, that whether it is an office machine having duplicating function or is it a printing machine falling under different headings of Custom Tariff Act, 1975. In the present case according to the Assessee, Risograph machine is a printing machine and on the other hand, the Revenue has tak...