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OFFICE
OF THE COMMISSIONER OF CUSTOMS, KACHCHH, KANDLA.
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F.NO.S/01-02/2008-Appg
(G) 07.07.2008
Sub:
Issues relating to classification of Large Format Printers-reg.
Attention of all concerned is invited
to the Board’s Circular No. 11/2008- Customs dated 01.07.2008 issued by the
Director (Customs), CBEC, New Delhi from F. No. 528/6/2008-Cus (TU). The issues
relating to classification of Large Format Printer has been brought to the
notice of Board and the Board, vide above circular, has
clarified the issue relating to classification of Large Format Printers.
2. Prior
to implementation of HS 2007 changes, the classification of printers was done
under sub-heading 8471 60 , if these were capable of connecting to a central
processing unit and able to accept / deliver data in the form used by ADP
system, as an output unit of an ADP. However, ink jet printing machines, other
than those as above classifiable under 8471, were separately classified under
sub-heading 8443 51. Subsequently, the classification of printers
was revised in HS 2007 and grouped under single sub heading 8443.
The further sub-grouping of classification under various sub-headings had been
done on the following basis.
2.1. All
printers which use certain specified technology or processes for printing such
as use of plates, cylinders and other printing components and off-sets, letter
press, flexographic, Gravure printing technology
are classified under sub-heading 8443
10, under various tariff items. These are mainly machines for
printing a repetitive design, repetitive wording or overall colour
on textiles, wall paper, wrapping paper, rubber, plastic sheeting, linoleum,
leather, etc., which is described as:
- Printing
machinery used for printing by means of plates, cylinders and other
printing
components of heading 8442.
2.2. The
other category of printers which include mainly apparatus for the printing of
text, characters or images on print media, other than those described as above
are classifiable under 8443 30, which are described
as:
- Other
printers, copying machines and facsimile machines,
whether or not
combined
These
“Other
Printers” are further classified under two sub-groups depending upon
the criterion that whether they are capable of connection to ADP machine. The
term ‘capability
of connecting to an ADP machine’ has been defined in the sub-heading
notes:
(i) Printers covered by heading 8443
31 are printers which are capable of
carrying
out more
than one function of printing, copying, facsimile
transmission
and must
be capable of connecting to a ADP machine or
to
a network.
(ii) Printers
covered by heading 8443 32 are printers which do not carry
out
any other function other than printing, but must be capable of
connecting
to an ADP machine or to a network.
These are further
classified
into various headings depending upon different technology
of
printing.
8443
32 90 covers other printers that are connectable to ADP
machine
or to a network, which use technology other than those
specified
under tariff items from 8443 32 10
to 8443 32 60.
(iii) Printers
covered by heading 8443 39 are printers other than those
which
are connectable to an ADP machine or to a network.
3. The
term “connectable to an ADP machine or to a network” for the purpose of
sub-headings 8443 31 and 8443 32 has been explained in
the Explanatory notes as follows.
The criterion “capable of connecting to an automatic data
processing machine or to a network” denotes that the apparatus comprises all
the components necessary for its connection to a network or an automatic data
processing machine to be effected simply by attaching a cable. The capability
to accept the addition of a component (eg. a “card”)
that would then allow the connection of a cable is not sufficient to meet the
terms of these sub-headings. Conversely, that the component to which a cable
would be connected is present but inaccessible or otherwise unable to effect a
connection (eg. switches must first be set) is not
sufficient to exclude goods from these sub-headings.”
4. In
view of above, the Board examined the classification of Large Format Printers
and felt that Large Format Printers are primarily Inkjet Printers but are
capable of printing larger width, can print on roll of paper or other media and
can also print on multiple media. These printers do not have in-built ADP
machine and cannot do any processing by themselves and do not have any
independent functions sans the use of a computer. They are solely dependent on
the ADP machine or network for inputs to carry out the activity of printing. The
Large Format Printers connectable to an ADP machine or to a network by simply
attaching a cable and thus satisfy the conditions of connectability
enumerated in explanatory notes.
4.1. In
view of above, it could be concluded that Large Format Printers which satisfy
the conditions of connectability as stated above, are
to be classified under tariff heading 8443 32 50 as “Ink Jet Printers”
and under tariff heading 8443 31 00, if they have more than
one function of printing, copying, or facsimile transmission.
5. In
view of above discussions, the appropriate classification of Large Format Printers would be under
sub-heading 8443 32.
All the Trade Associations/Chamber of Commerce/Members of Regional
Advisory Committees and Custom House Agents’ Association are requested to
publicize the contents of this Public Notice among their members/constituents.
Sd/-
(D.
S. Negi)
Commissioner
of Customs
Katchchh, Kandla.
To,