TMI Blog2023 (11) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, under Sub-heading 85286200, projectors which are capable of directly connecting to and designed for use with an automatic data processing system of 8471, merit classification therein. Therefore, reference is drawn to Chapter Note of Chapter 84 of the Customs Tariff. Chapter Note 6(C) of Chapter 84 lays down conditions for a unit to be regarded as being part of an automatic data processing system - Note 6(E) of Chapter 84 lays down that machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. Sub-heading 85286200 classify projectors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471. It is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which may make it capable of being a video projector, classifiable under 85286900. In this regard, it may be mentioned that rule 3 of General Rules f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itutions. etc., with connectors matching that of PC and with indoor or outdoor projection capability. The applicant is of the view that the subject goods are classifiable under Sub-heading 85286200 of the Customs Tariff and they intend to claim exemption from Customs duty vide Notification No. 24/2005 (Sl. No. 17, as inserted by Notification No. 67/2016 dated 31-12-2016) dated 1-3-2005. Accordingly, the applicant raised the question for issue of a ruling on classification of the subject goods under Sub-heading 85286200 and eligibility for exemption from duty vide Serial No. 17 of the Notification No. 24/2005-Cus. dated 1-3-2005, as amended. 4.1 The applicant has also stated in the application that the subject goods are data Projectors, which are designed primarily to be used with an automatic data processing system, having additional features of HDMI port, S-Video port, etc.; Sub-heading 85286200 clearly mentions that only projectors which are capable of connecting to and designed for use with an automatic data processing system of heading 8471 shall be classified under the said Sub-heading; therefore, subject goods merit classification under Sub-heading 85286200. The applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly applicable to the present case; a similar view was taken by the Authority in its Ruling No. CAAR/Mum/ARC/63/2021 dated 28-10-2021; from the above decisions of the Hon'ble CESTAT, some of which have been affirmed by the Hon'ble Supreme Court and from the Advance Ruling mentioned above, it is apparent that the classification of color data projector has attained finality and there is no room for any doubt with regard to the fact that the goods are classifiable under 8528 6200 and are entitled to avail the benefit of Serial No. 17 of Notification No. 24/2005-Cus dated 1-3-2005. 5. Comments in the matter have been received from the concerned Commissioner of Customs, Import Commissionerate, Chennai wherein, it is stated inter alia that as per the technical specifications submitted by the applicant w.r.t. both rulings issued by CAAR, Mumbai in respect of M/s. Audio Distribution House Pvt. Ltd and Ruling of CAAR, New Delhi in respect of M/s Supertron Electronocs Pvt. Ltd. on classification of data projector, it is noted that the specifications clarifies that the goods are meant for connecting to ADPs; the features of data projector (product in consideration) such as native as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further states that projectors may be capable of receiving a variety of signals from different sources; however, if they incorporate a television tuner they are considered to be reception apparatus for television. I also note that the said explanatory notes while explaining monitors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 has mentioned inter alia that monitors of this group include monitors fitted with connectors characteristic of data processing system (e.g., RS-232C interface, DIN, D-SUB, VGA, DVI, HDMI or DP (display port) connectors). Further, as regards monitors other than those capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471, it is explained inter alia that they are not fitted with connectors characteristics of data processing systems. Though such detailed explanation has not been given in the said explanatory notes as regards, 'Projectors'. However, it is felt that orderly and systematic reading of the explanatory notes, would make the above explanation applicable in respect of projectors also, meaning thereby that projectors clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... got additional ports which may make it capable of being a video projector, classifiable under 85286900. In this regard, it may be mentioned that rule 3 of General Rules for Interpretation of Import Tariff states that, the heading which provides the most specific description shall be preferred to headings providing a more general description . The applicant has declared that the projectors are designed to function in places like conference rooms, business meetings, financial institutions. etc., with connectors matching that of PC, indoor or outdoor projection capability. Form the above description, it is clear that these projectors are principally meant for use with an automatic data processing system. Further, as regards applicability of exemption notification, it is noted that under Sl. No. 17 of Notification No. 24/2005, as amended, all goods of a kind solely or principally used in an automatic data processing system of heading 8471, falling under Sub-heading 852842, 852852 or 852862 are given exemption. 12. Thus, I am of the view that projectors in question are machines working in conjunction with an automatic data processing machine and performing a specific function other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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