Data projector classification under 8528 61 00 confirms customs exemption for principally computer-used projectors.

Data projectors principally used with laptops or desktop computers for presentations and document display are classifiable under Tariff Item 8528 61 00, because Chapter Note 5(C) and 5(D) to Chapter 84 exclude monitors and projectors from Heading 8471 even where they are used with ADP systems. The residuary entry under 8528 69 00 applies only where the goods do not fit sub-heading 8528.61. On the facts, video compatibility did not alter the projectors' principal use with computers, so classification under 8528.61 was correct and the exemption under Notification No. 24/2005-Cus. was available.

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Issues: Classification of data projectors under Tariff Item 8528 61 00 or 8528 69 00, and eligibility for exemption under Notification No. 24/2005-Cus. dated 01.03.2005.

Analysis: Chapter Note 5(C) and 5(D) to Chapter 84 exclude monitors and projectors, not incorporating television reception apparatus, from Heading 8471 even if they are of a kind solely or principally used in an automatic data processing system. Projectors of a kind solely or principally used in such systems are classifiable under sub-heading 8528.61, while 8528.69 is the residuary entry. The imported goods were found to be data projectors principally used with laptop or desktop computers for presentations, documents, charts, and similar data projection. The fact that they also had video compatibility did not displace their principal use. Since the exemption notification covered all goods falling under sub-heading 8528.61, classification under that sub-heading carried the benefit of exemption.

Conclusion: The projectors were correctly classifiable under Tariff Item 8528 61 00 and were entitled to exemption under Notification No. 24/2005-Cus. dated 01.03.2005. The denial of exemption and the contrary classification under 8528 69 00 were unsustainable.

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