TMI Blog2023 (6) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... /JNCH dated 23.05.2022, are listed under the Business/Education category of projectors on the said website. Also the technical features of the impugned products are similar to those of the subject goods, for which ruling has been sought. Thus though the model numbers of the impugned projectors are different from the model numbers for which ruling has been sought, the technical features of the projectors are not altogether different. I find that the principal or primary function of the impugned goods is not distinctly dissimilar from the functionality of the subject goods. Further despite been given an opportunity to present their case in the hearing and allowing additional submissions via rejoinder, the applicant has refrained from clarifying Why the models covered under present CAAR 1 applications are different from those covered under ongoing dispute with Nhava Sheva-V Commissionerate? . Thus, Data Projector (Model - ZH 350, ZW350e, ZX 350e) cannot be treated as an altogether different product compared to those covered in the 0-1-0 no. 142/2022-23/ADC/Gr. VA/CAC/JNCH dated 23.5.2022. Hence as declared at Sr. No. 11 of the CAAR-1 application, the matter of classification of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... devices support connections such as HDMI X 2, Audio Out, USB-A (5V/1.5A) and RS232 and has computer compatibility upto, WUXGA, 1080P UXGA, SXGA+, SXGA, WXGA+, WXGA, 720P, XGA, SVGA and VGA. They have proposed CTH 85286200 as an appropriate classification, which states, Projectors - capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 alongwith eligibility benefit of exemption under Sr. No. 17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended. 2.1 The applicant has compared the subject goods with home theatre projectors or video projectors. As stated by the applicant a home theatre projector generally supports high resolution (4K UHD 3840*2160). They are characterised by high contrast ratio in the range of 100000: 1 and 1200000:1 and possess a native aspect ratio of 16:9. Therefore, there are significant variations between the features of a data projector and a video projector. It is stated that the impugned devices are not home theatre projectors. According to the applicant, subject goods are data projectors, which are designed primarily to be used with an automatic data processing system. In support o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eva-V Commissionerate The applicant requested for a time period of two weeks to clarify the above mentioned issues. The same was granted. 5. Subsequently the applicant submitted rejoinder dated 25.05.2023, providing additional written submission, with respect to the points raised during the hearing. The same is verbatim reproduced below: 1. It is submitted that during the personal hearing held on May 17, 2023, the Hon ble Authority for Advance Ruling had raised a query that the website of the foreign supplier viz., M/s.Optoma Corporation had indicated that the contrast ratio of the projectors of Models ZX350e, ZW350e and ZH350 is 3,00,000:1. It was indicated that the catalogue of the models enclosed with the application for advance ruling indicated the contrast ratio as 30,000:1. The applicant was called upon to explain the difference. 2. In their rejoinder the applicant has submitted that the foreign supplier, M/s. Optomo Corporation have now issued a clarification dated 25.05.2023, stating that there are two contrast ratios, one static and the other dynamic and the contrast mentioned in the website was the dynamic contrast ratio of the data projector. It is clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ojectors ZH 350, ZW350e, ZX 350e and the applicability of Sr. No. 17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended. A projector is an optical device that projects an image/video onto a surface, commonly a projection screen. The idea of a projector is to convert a small image into a much larger one so that a greater number of people can see it. A projector accepts a video/image as an input, processes it with the assistance of its inbuilt optical projection system consisting of a lens and optical source and projects the enhanced output on the projection screen. Therefore, the compatibility of a projector with input devices, such as a computer, a DVD player, etc. feeding images/videos to it and its ability to project these inputs accurately on the screen forms the most important attribute for the classification of a projector. Based on its application, a projector can be classified as a business/data projector or as a video/home theatre projector. A business projector is generally brighter and equipped to deal with a variety of media options. They generally have a low contrast ratio. They possess resolution to match computer or laptop screens. The video/home projec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re usually equipped to deal with rooms with more ambient light. A video projector does not need such brightness. The devices under consideration have high brightness. 6.1 Clarification was sought from the applicant on the following points during personal hearing: i. Contrast ratio displayed on the Optoma website is 300000:1, whereas the contrast ration declared by the applicant in their CAAR 1 application is 30000:1. ii. Why the models covered under present CAAR 1 applications are different from those covered under ongoing dispute with Nhava Sheva-V Commissionerate ? The applicant vide rejoinder dated 25.05.2023 has made reference to aforesaid point no. i, that highlights the discrepancy in Contrast ratio of subject goods as displayed on the website, against the contrast ratio submitted in their CAAR 1 application. As submitted by them the subject goods have two contrast ratios, one being static contrast ratio and the other dynamic contrast ratios. In data projectors the static contrast ratio is in the range of 30,000:1 and the dynamic contrast ratio is 3,00,000:1, whereas in video projectors the static contrast ratio is in the range of 1,80,000:1 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent from those covered under ongoing dispute with Nhava Sheva-V Commissionerate? . As per the proviso to Section 28-1(2) (a) (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application: Provided that the Authority shall not allow the application where the question raised in the application is - (a) already pending in the applicant s case before any officer of customs, the Appellate Tribunal or any Court; (b) same as in a matter already decided by the Appellate Tribunal or any Court: Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard: Provided also that where the application is rejected, reasons for such rejection shall be given in the order. 7. In the light of foregoing discussion I find that Data Projector (Model - ZH 350, ZW350e, ZX 350e) cannot be treated as an altogether different product compared to those covered in the 0-1-0 no. 142/2022-23/ADC/Gr. VA/CAC/JNCH dated 23.5.2022. Hence I hold that, as declared at Sr. No. 11 of the CAAR-1 application, the matter of classific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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