M/S. HCL LTD. vs COMMISSIONER OF CUSTOMS, NEW DELHI

The Supreme Court addressed the classification of the Risograph machine under the Customs Tariff Act, 1975, specifically examining whether it falls under sub-heading 8443.50 as 'other printing machinery' or under sub-heading 8472.90 as 'other office machines'. The Court upheld the decision of the lower authorities, concluding that the Risograph is a duplicating machine and should be classified under sub-heading 8472.90. Consequently, the appeal by M/s. HCL Limited was dismissed, affirming the Revenue's position on the classification.