TMI BlogIssues relating to classification of Large Format Printers - regX X X X Extracts X X X X X X X X Extracts X X X X ..... All Directorates under CBEC. Subject: Issues relating to classification of Large Format Printers - reg. *** Sir / Madam, A doubt has been raised by the field formations about the classification of Large Format Printers (LFP). One view is that these are classifiable as 'other printers' under sub-heading 8443 31 / 8443 32, since these are capable of connecting to an Automatic Data Processing (ADP) machine; the other view is that these are classifiable under sub-heading 8443 39, as these are much closer in features and applications to the inkjet printing machines, which perform a specific function other than data processing. 2. The issue was examined. Prior to implementation of HS 2007 changes, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, whether or not combined These "Other printers" are further classified under two sub-groups depending upon the criterion that whether they are capable of connecting to ADP machine. The term 'capability of connecting to an ADP machine' has also 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 carryout any other function other than printing BUT must be capable of connecting to an ADP machine or to a network. These are further classified in to various h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rint on multiple media. These printers do not have an in-built ADP machine and cannot do any processing by themselves and do not have any independent function sans the use of a computer. They are solely dependent on the ADP machine or network for inputs to carryout the activity of printing. The Large Format Printers are 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. Based on the above discussions, 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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