TMI Blog2021 (12) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... to project these 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rojectors used in schools, business meetings, and conferences, and are principally meant for use with an automatic data processing system. They are designed to function in places like conference rooms, business meetings, financial institutions, etc., with a connection to a computer or a laptop. In other words, the subject goods are stated to be designed in such a way that enables them to function in well-lit places. The product has a native resolution of 800*600 (SVGA). It also supports computer signals up to ultra-extra graphics array (UXGA). SVGA (super video graphics array) and UXGA (ultra-extra graphics array) are computer display standards. The projector provides a brightness of 4000 ANSI lumens. The contrast ratio of the projector is 25000:1 and a native aspect ratio is 4:3, though the product is also compatible with an aspect ratio of 16:9. The device supports connections such as HDMI, VGA-in/out, composite, audio-in/out, USB-A. They have proposed sub-heading 85286200 as an appropriate classification entry, which includes projectors capable of connecting to an automatic data processing system. 2.1 The applicant has compared their device with a home theatre/ video projecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived from the jurisdictional Principal Commissioner/ Commissioner. In the absence of any comment from the jurisdictional Principal Commissioner/ Commissioner of Customs, on the impugned subject matter, I proceed to render an advance ruling, on the basis of available information. The issue at hand is to decide the classification of data projector (Optoma SA520) and 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 form important attributes for the classification of a projector. Based on applications, a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s they are designed to fill much larger spaces. Also, they are usually equipped to deal with rooms with more ambient light. A video projector does not need such brightness. 5.1 Rule 1 of the GI Rules lays down that the titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. The relevant CTHs are reproduced below. CTH 8528 covers monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radi-obroadcast receivers or sound or video recording or reproducing apparatus. The third 1-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 Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess and education environments, up to 4 computers can project the content simultaneously. . From the above description, it is clear that these are marketed as data projectors only. From the product catalogue and information available on the website, it is clear that data projectors are principally meant for use with an automatic data processing system. They are designed to project in places like conference rooms, business meetings, financial institutions etc. with connectors matching that of a laptop/ computer. They possess both indoor and outdoor projection capability. The projector imported by the applicant has got additional features such as composite port, HDMI port etc. Apart from this, it is also compatible with the 16:9 aspect ratio. The additional ports and compatibility with the 16:9 aspect ratio 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 go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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