Customs – Classification - Printer cum fax cum scanner/copier - Printing is principal function – classification under heading 84.71.60 - Supreme Court
THE Supreme Court yesterday delivered a judgement on the classification of a machine that can print, fax, scan and copy. Is it a printer, a scanner or a copier? As technology develops, the Customs Tariff also has to adapt to the changes. Maybe thirty years ago nobody could have visualized a machine that can print, scan, copy and fax. But the Customs Tariff is supposed to include all possible goods.
The Supreme Court held that the principal function of the machine was printing and therefore it should be classified under Chapter heading 84.71.60.
True to our tradition, we bring you this yesterday's judgement today.