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2018 (5) TMI 1141 - AT - CustomsClassification of imported goods - Projectors - whether classified under CTH 85286100 as "Projectors solely or principally used with Automatic Data Processing Machines" or under 85286100 as the imported goods have features which are in addition to those which are normally found in goods covered under 85286100? - N/N. 24/2005 Cus. dated 01.03.2005 - Held that: - In the case of Casio India Co. Pvt. Ltd. [2016 (12) TMI 379 - CESTAT NEW DELHI] the Delhi Bench of the Tribunal has considered the various features of the projectors similar to the ones imported by the appellant. It was held in the case 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. We have also considered various other decisions on identical products in which the classification of the goods were ordered to be made under 85286100 as claimed by the appellant - It has further been held that the appellant will be entitled to the benefit of various notifications as far as benefit of basic customs duty is concerned - appeal allowed - decided in favor of appellant.
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