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Thermal Printer Ribbon correctly classifiable under CTH 84439959
Case Law Details
- Case Name
- In re HID India Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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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...
