Computer classification prevails where an in-built projector is only an output display and does not change essential character.

For customs tariff classification, a machine retains the character of a computer where an in-built projector merely replaces the monitor as an output device and does not alter the essential character of the goods. The Compact Media Centre/K-Yan system was therefore treated as a computer system under Heading 8471, not as a video projector under Heading 8528. As the projection device could not function independently and was only an output display facility, resort to the residual classification rule was unnecessary. The lower authorities' classification was set aside and the assessee's declared classification was accepted.

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Issues: Whether the Compact Media Centre / K-Yan computer system was classifiable as a computer under Heading 8471 or as a video projector under Heading 8528 for customs tariff purposes.

Analysis: The equipment was found to be a computer system with its ordinary monitor function replaced by an in-built projection device used only as an output display. The projection system could not function in isolation and did not alter the essential character of the goods. The classification machinery therefore did not warrant resort to the residual rule for competing headings, since the item remained a computer with an additional display facility rather than a projector in commercial or technical understanding.

Conclusion: The goods were classifiable under Heading 8471 as computer systems and not under Heading 8528 as video projectors.

Final Conclusion: The classification adopted by the lower authorities was set aside and the assessee's declared classification was accepted.

Ratio Decidendi: For tariff classification, a machine retains the character of a computer where an in-built projector merely replaces the monitor as an output device and does not change the essential character of the goods.

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