TMI Blog2021 (10) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs accurately on the screen forms the most important attribute for the classification of a projector. CTH 85286900 is a residual entry' CTH 8471 covers automatic data processing machines and units thereof; magnetic or optical readers' machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. Chapter Note 5 (E) to Chapter 84 states 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' Therefore, projectors working in conjunction with devices under 8471 will be classified under heading 8528. The product data sheet lists computer graphics compatibility standards of the product, namely, WUXGA, UXGA, WXGA, SXGA+, SXGA, XGA, SVGA, VGA resized, !ESA, PC and Mac. Further, the VGA port facilitates the connection between the said projector and a laptop/ computer. Therefore it is evident that the projector in question is designed for use with an automatic data processing machine'. The projector under consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t enables them to function in well-lit places. The product has a native resolution of 1024*768 (XGA)' It also supports computer signals up to ultra-extra graphics array (UXGA). It provides a brightness of 4000 ANSI lumens The contrast ratio of the projector is 25000:1 and a native aspeat ratio is 4:3. The device supports connections such as HDMI, VGA-in/out, composite, audio-in/out, USB-A, RS232 They have proposed CTH 85286200 as an appropriate classification, which mentions the projectors that are capable of connecting to an automatic data processing system. 2.1 The applicant has compared their device with a home theatre/ video projector, classifiable under CTH 85286900. A home theatre projector generally supports high resolution (4K UHD 3840*2160), They are characterised with high contrast ratio in the range of 100000:1 to 500000:1 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 impugned devices are not home theatre projectors. According to the applicant, subject goods having additional features of HDMI port, composite S-Video port, etc., are data projec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 projectors falling under CTH 85286900 are different from business projectors since they are used to project in a small room and small audience with dark ambi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... television reception apparatus' reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. The third l-dash sub-heading covers projectors' CTH 85286200 covers projectors; capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471. CTH 85286900 is a residual entry' CTH 8471 covers automatic data processing machines and units thereof; magnetic or optical readers' machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. Chapter Note 5 (E) to Chapter 84 states 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' Therefore, projectors working in conjunction with devices under 8471 will be classified under heading 8528. The product data sheet lists computer graphics compatibility standards of the product, namely, WUXGA, UXGA, WXGA, SXGA+, SXGA, XGA, SVGA, VGA resized, ! ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; with connectors matching that ofa laptop/ computer. They possess both indoor and outdoor projection capability. The projector imported by the appellant has got additional features such as an S-Video port, HDMI port etc' The additional ports give additional utility in the form of an audio-video display. The differentiating features of data projectors compared to that of video projectors are discussed in table 1 , which substantiates that the principal use of impugned goods, based on functions and features, is with automatic data processing machines. The presence of additional features cannot dis-entitle the impugned goods from classification under sub-heading 85286200. Reliance is placed upon Vardhaman Technology P. Ltd- the Tribunal where it was held that the projectors merely having additional function cannot be denied classification under CTH 85286100 (erstwhile tariff heading for projectors capable of directly connecting to and designed for use with an automatic data processing system of heading 8471). Therefore, the goods under consideration are classifiable under sub-heading 85286200. 6. Sr. No. 17 of Notification No. 2412005-Customs, dated 01.03.2005, as amended, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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