TMI Blog2022 (12) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... r, presence of such additional features cannot dis-entitle the subject goods from classification under Sub-heading 8528 62 00. Applicability of exemption notification - HELD THAT:- It is noted that vide SI. 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 852862 are given exemption. The projectors in question are machines working in conjunction with an automatic data processing machine and performing a specific function other than data processing, thus the same merit classification in the headings appropriate to their respective function i.e 85286200. Moreover, subject goods are eligible for exemption from duties vides SI. No. 17 of Notification No. 24/2005-Cus. dated 1-3-2005, as amended. - SHRI SAMAR NANDA, AUTHORITY FOR ADVANCE RULINGS, CUSTOMS SHRI L. GOKULRAJ FOR THE ASSESSEE. SHRI S. PRABHAKARAN, DEPUTY COMMISSIONER FOR THE RESPONDENT. RULING M/s Supertron Electronics Pvt. Ltd., Supertron House , No. 2, Cooper Lane, Kolkata-700001, having IEC No. 0295000473 and PAN- AADCS5971L (applicant, in short) has filed an application dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed with an automatic data processing system, along with additional features of HDMI port, S-Video port, etc.; the Sub heading 8528 6200 clearly mentions that only projectors which are capable of connecting to and designed for use with an automatic data processing machine of heading 8471 shall be classifiable under the said Sub-heading; data projector model Optoma SA520 has a native resolution of 800*600 (SVGA), and also supports computer signal up to UXGA, 1600*1200; the term SVGA (Super Video Graphics Array) and UXGA (Ultra Extra Graphics Array) refers to a computer display standard; the models W319ST, W400LVe have a native resolution of 1280 x 800 (WXGA) and the model X400LVe has a native resolution of 1024 x 768 (XGA) and also supports computer signal up to UXGA, 1600* 1200; it is relevant to note that the resolution of home theatre projectors or video projectors is 4K UHD (3840*2160); therefore, it is apparent that the projectors in question are not of a kind used as home theatre projectors or video projectors, even going by the resolution output; the contrast ratio of the projector in consideration is 25,000:1 and 20,000:1, whereas, the contrast ratio of home theatre/video pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 17 of Notification No. 24/2005-Cus dated 1-3-2005. 5.1 First personal hearing in the matter was held on 17-5-2022 wherein the applicant was requested to furnish a few documents. The applicant's authorised representative vide their letter dated 25-5-2022 furnished the requisite documents. 5.2 Comments in the matter have also been received from the concerned Principal Commissioner of Customs, Chennai-VII wherein, it has been commented inter alia that the subject goods are designed primarily to be used with an automatic data processing system, hence classifiable under CTH 85286200 and are eligible for benefit of SI. No. 17 of the Notification No. 24/2005-Cus. dated 1-3-2005. Comments have also been received from the office of 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. ruling issued by CAAR, Mumbai [CAAR/Mum/ARC/70/2021 dated 20-10-2021 with reference to Ruling No. CAAR/Mum/ARC/63/2021 dated 28-10-2021] on classification of data projector, it is noted that the specifications clarifies that the goods are meant for connecting to ADPs; the feat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 classifiable under 85286900 would also not be fitted with connectors characteristics of data processing system. However, as per technical features stated in the leaflets of the subject goods, computer compatibility features and input/output connections mentioned therein indicate that subject goods are fitted with connectors characteris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Optoma ZX300 projectors are classifiable under Sub-heading 85286200 of the First Schedule of the Customs Tariff Act, 1975 and would be eligible to avail benefit of Sr. No. 17 of Notification No. 24/2005-Customs dated 1-3-2005, as amended. To conclude, Optoma X400LVe, Optoma SA520 and Optoma W319ST projectors are 3 out of 4 models of projectors covered under the instant application for advance ruling. It is also noted that in respect of the above three models of projectors, CAAR, Mumbai has given ruling for classification under 85286200 and has also ruled that these goods are eligible to avail benefit of Sr. No. 17 of Notification No. 24/2005-Customs dated 1-3-2005, as amended. 10. Keeping in view the foregoing, 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 make it capable of being a video projector, classifiable under 8528 69 00. 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 mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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