THIS APPARATUS TRIMS AND CUTS PAPER USING A ROTARY BLADE. THE SAFETY COVER OVER THE BLADE IS HELD IN THE HAND AND SLID ALONG A BEAM TO ENABLE CUTTING. THERE IS A PAPER GUIDE AND PAPER LOCK TO ELIMINATE PAPER SLIPPAGE DURING CUTTING AND A DRAWER IN THE CUTTING TABLE FOR STORAGE OF REPLACEMENT BLADES AND CUTTING MATS. CUTTING CAPACITY IS 32 SHEETS STRAIGHT BLADE, 3 SHEETS PERFORATING BLADE 80 GSM PAPER.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING (8441) OTHER MACHINERY FOR MAKING UP PAPER PULP, PAPER OR PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL KINDS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL (8441 10 ) CUTTING MACHINES CN CODE ( 8441 10 30) - GUILLOTINES ALSO CLASSIFIED IN ACCORDANCE WITH HSEN'S GENERAL NOTE 1 TO HEADING 84.41.