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2022 (12) TMI 1468 - AAR - CustomsClassification of goods proposed to be imported - Data Projector [Model (i) Optoma SA520. (ii) Optoma X400LVe, (iii) Optoma W400LVe and (iv) Optoma VV319ST] - eligibility of exemption from duties vide Sl.No.17 of exemption Notification No. 24/2005 dated 1-3-2005, as amended by Notification No. 67/2016 dated 31-12-2016 - HELD THAT:- It is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which make it capable of being a video projector, classifiable under 8528 69 00. In this regard, it may be mentioned that rule 3 of General Rules for Interpretation of Import Tariff states that, "the heading which provides the most specific description shall be preferred to headings providing a more general description" - Though, these projectors appear to have additional features to act as video projector, however, presence of such additional features cannot dis-entitle the subject goods from classification under Sub-heading 8528 62 00. Applicability of exemption notification - HELD THAT:- It is noted that vide SI. No. 17 of Notification No. 24/2005, as amended, all goods of a kind solely or principally used in an automatic data processing system of heading 8471, falling under 852862 are given exemption. The projectors in question are machines working in conjunction with an automatic data processing machine and performing a specific function other than data processing, thus the same merit classification in the headings appropriate to their respective function i.e 85286200. Moreover, subject goods are eligible for exemption from duties vides SI. No. 17 of Notification No. 24/2005-Cus. dated 1-3-2005, as amended.
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