TMI Blog2005 (3) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... Risograph is classifiable under sub-heading 8443.50 of the First Schedule to the Customs Tariff Act as claimed by them or under sub-Heading 8472.90 has confirmed by the Commissioner (Appeals) under the impugned order, as duplicating machines. 2. Shri K.K. Anand, learned Advocate, mentioned that the classification of Risograph has come up for consideration of this Tribunal in the case of Pionee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duplicating machines because their operating principles and appearances are similar to those of duplicating machines. Learned Advocate contended that it is thus apparent from the said Explanatory Notes that the Risograph imported by them is nothing but printing machine. He also relied upon the number of certificates given by Government Printing and Stationery Department. Indian Institute of T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue regarding the classification of Risograph printing 5600 D has been settled by the Tribunal in the case of Pioneer International (to which one of us was party). After considering the Explanatory Notes of HSN for Heading 84.43 and Operational Panel, the Tribunal came to the conclusion that the Risograph can not be treated as off set printing machinery so as to be classifiable under sub-Heading 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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