TMI Blog2009 (11) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... the object of the exemption N/N. 24/2005 - Cus. is frustrated. Consequently, Indias undertaking to the WTO is also annulled. Hence, the impugned order is not sustainable. Appeal allowed - decided in favor of appellant. - Appeal Nos. C/34 to 46/2008 - Final Order No. 1643 to 1655/09 - Dated:- 9-11-2009 - CHITTARANJAN SATAPATHY, TECHNICAL MEMBER AND P.K. DASA, JUDICIAL MEMBER For the Petitioner : K.S. Venkatagiri, Adv. For the Respondent : V.V. Hariharan, Jt. CDR ORDER: CHITTARANJAN SATAPATHY, TECHNICAL MEMBER 1. Heard both sides. These 13 appeals are taken up together as a common issue is involved in all these appeals. Shri K.S. Venkatagiri, learned counsel appearing for the appellants states as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R UK POWER 2. 354169/16.04.07 8528 61 00 XD 1150 DLP DATA PROJECTOR SVGA UK POWER RSP ITEM 3. 345263/30.03.07 8528 61 00 PD117D DLP DATA PROJECTOR SVGA UK POWER RSP ITEM 4. 339521/22.03.07 8528 61 00 XD 1150 DLP DATA PROJECTOR SVGA UK POWER RSP ITEM 5. 339501/22.03.07 8528 61 00 XD 1150 DLP DATA PROJECTOR SVGA UK POWER RSP ITEM 6. 340352/24.03.09 8528 61 00 PD527D DLP XGA PROJECTOR RSP ITEM/1 DVI UKPOWER AI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed appeals against the assessment in the aforesaid Bills of Entry and the learned Commissioner (Appeals), relying on a catalogue of the appellant held that the goods have multifarious uses and therefore are not of a kind solely or principally used in the ADP and are rightly classifiable under 85286900. 7. The appellant submits that all the projectors imported by them are data projectors. These projectors, as the name suggests, are basically used in seminars, presentation, class room teachings, business meetings and conferences. The data received from a computer (laptop or desktop) are beamed on a screen. 8. The appellant has sold these goods to various corporates, Government organizations and educational institutions. A list of the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a maximum of 1280 X 1024 (SXGA Super Extended Graphic Array). As against this the vide projectors need a native resolution of 720p or 1080p. 720p is ATSC (Advanced Television Systems Committee) high definition 1280 and 720 progressive scan format where a complete frame of video is delivered at either 60, 30 or 24 frames per second, while 1080p is ATSC high definition 1920 X 1080 interlaced video format where a frame of video is delivered in two fields. The first field contains odd lines of the image and the second field contains the even lines. In this resolution, each field is updated every 1/60th of a second resulting in 30 frames of video per second. 13. The video projectors also have a high contrast ratio upto 40,000: 1, while the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the projectors of a kind solely or principally used in an automatic data processing machine, instead of the residual entry of 8528 69 00. 19. The appellant submits that India is a signatory to the Information Technology Agreement. The classification adopted by the Customs officers for these projectors has resulted in the frustration of the ITA in relation to these products. Thus, the object of the exemption notification No. 24/2005 - Cus. is frustrated. Consequently, Indias undertaking to the WTO is also annulled. Hence, the impugned order is not sustainable and the same deserves to be set aside. 2. Shri V.V. Hariharan, learned Jt. CDR states that the lower appellate authority has based his decision on the ground that the catal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned projectors are principally used for data projection by being connected to either a laptop or a desktop computer. DVDs can also be played from the DVD drive of a laptop and desktop computer through the projector apart from projecting 'power point' presentations, 'word' files, 'excel' charts etc. It seems to have weighed with the lower appellate authority that the projectors also had video compatibility as mentioned in the relevant catalogue. But such video compatibility does not come in the way of the impugned goods being classified under SH 8528.61 so long as the principal use of all such projectors with laptop and desktop computer systems is not doubted and as the sub-heading covers both 'sole use& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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