TMI Blog2016 (12) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Customs Appeal No. 59754 of 2013 - Final Order No. 55283/2016 - Dated:- 25-11-2016 - Dr. Satish Chandra, President And Shri Ashok K. Arya, Member (Technical) Shri Balbir Singh, Senior Advocate and Rupendra S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DMI, S-Video, audio video and consequently, the goods have multiple uses, hence cannot be treated as goods principally usable with automatic data processing machine classifiable under claimed Tariff Heading. (iii) The projector imported by the appellant are next generation projectors which has got additional features such as S-Video port, HDMI port etc. However, the principal use is with data processing machine only. (iv) Projectors imported by them are used for educational and business purposes and they have not sold a single projector to a customer using for video or any other entertainment purposes. (v) With regard in technology and change in usability of the automatic data processing machine, certain additional ports have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erated the findings given by the lower authority. 5. We have carefully considered the facts of the case and submissions of both the sides. 6. Competing classifications for the subject goods are Customs Tariff Headings 85286100 and 85296900. The appellant prefers the classification 85286100 with the claim for exemption Notification No. 24/2005-CUS (supra) against entry at Sl. No. 17 of the table annexed with it. But the Department wants to classify the said goods under Chapter heading 85286900 where rate of duty is 10% and no benefit of exemption notification No. 24/2005 CUS (supra) is available. 6.1 The main contention of the appellant is that item imported is principally used in Automatic Data Processing system of Heading 8471 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excluded from being classified under Heading 8471 even though they are of the kind solely or principally used in an automatic data processing system. We also find that projectors of a kind solely or principally used in an automatic data processing system of Heading 8471 are classified under sub-heading 8528.61. In fact, the impugned goods have been classified by the original authority in respect of 12 out of 13 cases under Heading residual category 8528.69. The impugned exemption Notification No. 24/2005 dated 01/03/2005 as amended during the relevant period exempts all goods falling under sub-heading 8528.61. The description under the sub-heading 8528.61 uses the expression of a kind solely or principally used . From the arguments advanced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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