Supreme Court · 2015 INSC 502 · Decided 21 July 2015
M/S. H.C.L. Limited v. Commissioner of Customs, New Delhi
- Court
- Supreme Court of India
- Citation
- 2015 INSC 502 · [2015] 8 S.C.R. 320
- Case number
- CIVIL APPEAL No. 4513/2005
- Decided
- 21 July 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975: Heading 84. 72, 84.43 - Risograph machine is in the nature of screen printing c machine and not duplicating machine - Classifiable under Heading 84.43 and not 84. 72. Allowing the appeal, the Court HELD: 1. In the present case, the Risograph makes D the master and from are obtained and hence it is nothing but a printing process. The process of making master is akin to the printing plates made in the printing industry, The master made by the Risograph E is not like the stencil which is a simple process in stencil duplicating machine, but the master is by the
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