Classification of Large Format Printers – CBEC clarifies

By Vijay Kumar

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.

Prior to implementation of HS 2007 changes, the classification of printers was 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 the ADP system, as an output unit of an ADP . However, inkjet 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 heading 8443.

CBEC now clarifies that the appropriate classification of Large Format Printers would be under sub-heading 8443 32.

So the Board directs the field to take necessary action and the pending assessments of LFP imports to be finalized accordingly.

CBEC Circular No. 11/2008- Cus., Dated: July 1, 2008