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2024 (1) TMI 147 - AT - CustomsClassification of imported goods - Data Projector Model X 122H DLP XGA Projector 270 3D with carrying case - to be classified under Customs Tariff Heading (CTH) 85286100 as projectors of a kind solely or principally used in an automatic data processing system of heading 8471 or not - exemption from basic customs duty in terms of Notification No. 24/2005-Cus dated 1.3.2005 - HELD THAT:- While the ‘common parlance test’ or the commercial usage test’ is generally preferable especially while classifying consumer goods but when the goods have to be tested for their sole or principal use, technological capabilities cannot be completely discarded. As per the Appellant the goods in the impugned case have a native resolution of 1024 x 768, native aspect ratio of 4:3 and contrast ratio 3000:1 and a pixel capacity of 1024 x 768 or less, which are normally not capable of efficient reception and projection of television or video signals. This along with other technological features plays a persuasive role in determining its intended use solely and principally with ADP machines. The issue of classification of data projectors of various models has been examined by a Coordinate Bench of this Tribunal at Chennai vide Final Order Nos. 1643-1655/2009 dated 09.21.2009 in the Appellants own case i.e M/s Acer India Pvt Ltd Vs Commissioner of Customs, Chennai [2009 (11) TMI 931 - CESTAT AHMEDABAD] where it was held that Looking at the features of the impugned data projectors imported by the appellants, we have not doubt in our mind that the same merit classification under SH 852861 and automatically become entitled to exemption under Notification No. 24/2005 as the same exempts all goods under the said sub-heading. Thus, the video projectors are classifiable under Heading 85286100, they thereby become entitled to exemption under Notification No. 24/2005-Cus. dated 1.3.2005 The impugned order is set aside - appeal allowed.
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