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2022 (6) TMI 1406 - AAR - CustomsClassification of goods proposed to be imported - data projectors Optoma X309ST, Optoma X319ST, Optoma W319ST, Optoma ZW350, Optoma ZX300 - classifiable under CTH 8528 69 00 or not - exemption to All goods of a kind solely or principally used in an automatic data processing system of heading 8471 - applicability of Sr. No. 17 of Notification No. 24/2005-Customs, dated 1-3-2005 - HELD THAT:- These are marketed as data projectors only. From the product catalogues and information available on the websites, it is clear that data projectors are principally meant for use with an automatic data processing system. They are designed to project in places like conference rooms, business meetings, financial institutions, tradeshows, exhibition venues etc. with connectors matching that of a laptop/computer. They possess both indoor and outdoor projection capability. The projectors proposed to be imported by the appellant have got additional features such as an S-Video port, HDM1 port etc. along with the capability to adjust the aspect ratio in 3 models. The additional ports give additional utility in the form of an audio-video display and the ability to adjust the aspect ratio to 16:9/16:10 is for adaptability purposes. The differentiating features of data projectors compared to that of video projectors are discussed in table 1, which substantiates that the principal use of impugned goods, based on functions and features, is with automatic data processing machines. The presence of additional features cannot disentitle the impugned goods from classification under sub-heading 8528 62 00. Reliance is placed upon COMMISSIONER OF CUSTOMS (I), ACC, MUMBAI VERSUS VARDHAMAN TECHNOLOGY P LTD [2013 (8) TMI 271 - CESTAT MUMBAI], where it was held that the projectors merely having additional function cannot be denied classification under CTH 8528 61 00 (erstwhile tariff heading for projectors capable of directly connecting to and designed for use with an automatic data processing system of Heading 8471). Therefore, the goods under consideration are classifiable under sub-heading 8528 62 00. Sr. No. 17 of Notification No. 24/2005-Customs, dated 1-3-2005, as amended, exempts all goods of a kind solely or principally used in an automatic data processing system of 8471 and falling under Heading 8528 62. As the impugned goods are held as classifiable under sub-heading 8528 62 00 and are principally used in/with automatic data processing system they are entitled to the exemption. The projectors Optoma X309ST, Optoma X319ST, Optoma W319ST, Optoma ZW350 and Optoma ZX300 are classifiable under sub-heading 8528 62 00 of the First Schedule to the Customs Tariff Act, 1975 and would be eligible to avail benefit of Sr. No. 17 of Notification No. 24/2005-Customs, dated 1-3-2005, as amended.
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