TMI Blog2013 (8) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... hine of heading 8471. In these circumstances, these projectors with multiple uses are appropriately classifiable under CTH 85286900. Held that:- The projection system cannot be used in isolation but replaces the functionality of a monitor - the projectors merely having additional function cannot be a ground for classifying it other than 85286100 - they cannot be said to be meant for use solely or principally in an automatic data processing system of heading 8471 – court relied upon COMMR. OF CUS. & C. EX., HYDERABAD-II Versus AVECO VISCOMM PRIVATE LTD. (2010 (9) TMI 436 - CESTAT, BANGALORE) and CELETRONIX INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI (2006 (12) TMI 38 - CESTAT,CHENNAI) – decided against revenue. - C/916/2012- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke composite Video Port, S-Video Port, HDMI, RCA Audio Stereo. The contention is that the presence of such port for RCA connectors (Red white and yellow) in the said projector indicated that the said projector was not meant for usage of a king solely or principally for use in an automatic data processing system of heading 8471. The goods are capable of effective use without being attached to a automatic data processing machine as CTH 85286100 claimed by the respondent are available only for those projectors which are meant for use solely or principally in automatic data processing machine of heading 8471. In these circumstances, these projectors with multiple uses are appropriately classifiable under CTH 85286900. The contention is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c data processing system of heading 8471. We find that it is not in dispute that they are used in automatic data processing system of heading 8471. The only dispute is that they are having additional features which make them not classifiable under 85286100. We find from the records of the case that the product combines the computing power of a computer with large screen display provided by an inbuilt projection to a wider audience. The projection system cannot be used in isolation but replaces the functionality of a monitor. The projectors merely having additional function cannot be a ground for classifying it other than 85286100. This issue was before the Tribunal in the case of Aveco Viscomm Pvt. Ltd. (supra) and Celetronics India P. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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