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2016 (12) TMI 379 - AT - CustomsClassification of imported item - Data Projector - classified under 85286100 with exemption under Notification No. 24/2005-CUS dated 01/03/2005 or under Custom Tariff Heading 85286900 as multi purpose projector to which the benefit of Sl. No. 17 of Notification No. 24/2005 CUS dated 01/03/2005 is not applicable - Held that: - the specifications of the imported goods are for the projectors which are meant for use as data projectors and not as video projectors; therefore, goods would be covered by the description Projectors of a kind solely or principally used in an automatic data processing system of heading 8471, which is the description of the Customs Tariff Heading 85286100 for which the benefit of Notification No. 24/2005-CUS under its entry No. 17 would be available. The subject issue is covered by the CESTAT, Chennai decision in the case of Acer India Pvt. Ltd. vs. CC, Chennai [2009 (11) TMI 931 - CESTAT AHMEDABAD], where it was held that - item in question is to be classified under Chapter Heading 85286100 for which the benefit of Notification No. 24/2005-CUS under its entry No. 17 is admissible. Appeal allowed - decided in favor of appellant-assessee.
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