Thermal Printer Ribbons Classifiable as Parts of Thermal Printers Under CTI 84439959

In re PV Lumens India Pvt. Ltd (CAAR Mumbai) The Customs Authority for Advance Ruling (CAAR), Mumbai, in the matter of In re PV Lumens India Pvt. Ltd., issued an order regarding the classification of Thermal Printer Ribbons (TPRs) under the Customs Tariff Act, 1975. The applicant, M/s. PV Lumens India Pvt. Ltd., sought an advance ruling to confirm its adopted classification of TPRs under Customs Tariff Item (CTI) 84439959. Issue and Applicant’s Submission The primary issue was the classification of Thermal Printer Ribbons (TPRs). The applicant, an importer and distributor of various products...