M/S. H.C.L. LIMITED versus COMMISSIONER OF CUSTOMS, NEW DELHI

M/S. H.C.L. LIMITED versus COMMISSIONER OF CUSTOMS, NEW DELHI

Risograph machine is in the nature of screen printing machine, not a duplicating machine. Its process is primarily printing, and it is classifiable under Heading 84.43, not under Heading 84.72.

Source-derived case information.

Parties
Appellant: M/S. H.C.L. LIMITED; Respondent: COMMISSIONER OF CUSTOMS, NEW DELHI
Jurisdiction
India
Judgment Date
21 July 2015
Procedural Posture
Civil Appeal / Final Judgment
Outcome
Appeal allowed
Legal Topics
Classification Under Customs Tariff Act, Import Duty, Printing Machinery Vs Duplicating Machines
Customs Taxation Classification Under Customs Tariff Act Import Duty Printing Machinery Vs Duplicating Machines

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Parties

M/S. H.C.L. LIMITED

Appellant

COMMISSIONER OF CUSTOMS, NEW DELHI

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether Risograph machine is classifiable as printing machinery under Heading 84.43 or as duplicating machine under Heading 84.72 of Customs Tariff Act, 1975

Ratio Decidendi

Risograph machine is in the nature of screen printing machine, not a duplicating machine. Its process is primarily printing, and it is classifiable under Heading 84.43, not under Heading 84.72.

Court Disposition

Appeal allowed

Orders

  • Risograph machine is to be classified under Heading 84.43 and not under 84.72.
  • Orders of Tribunal and authorities below set aside.