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Classification - It is difficult to equate Risograph machine with duplicating machine. Duplicating as opposed to photocopying requires the preparation of a master sheet which makes duplicates on a machine - covered under sub-heading 84.43 and not 84.72 - SC

Customs - Classification - It is difficult to equate Risograph machine with duplicating machine. Duplicating, as opposed to photocopying, requires the preparation of a master sheet which makes duplica .....

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