Data projector classification under 8528 62 00 confirmed, with customs exemption upheld for computer-linked use.

Data projectors marketed as Optoma X309ST, X319ST, W319ST, ZW350 and ZX300 were classified under sub-heading 8528 62 00 because their principal design and use were for direct connection with automatic data processing machines; the presence of additional ports or secondary video functions did not shift them to the residual heading 8528 69 00. On that basis, the goods also satisfied the condition for exemption under Sr. No. 17 of Notification No. 24/2005-Customs, as they were of a kind solely or principally used in an automatic data processing system.

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Issues: (i) Whether the data projectors Optoma X309ST, Optoma X319ST, Optoma W319ST, Optoma ZW350 and Optoma ZX300 are classifiable under sub-heading 8528 62 00 as projectors capable of directly connecting to and designed for use with an automatic data processing machine, or under the residual heading 8528 69 00; (ii) Whether the said goods are eligible for exemption under Sr. No. 17 of Notification No. 24/2005-Customs dated 1-3-2005, as amended.

Issue (i): Whether the data projectors Optoma X309ST, Optoma X319ST, Optoma W319ST, Optoma ZW350 and Optoma ZX300 are classifiable under sub-heading 8528 62 00 as projectors capable of directly connecting to and designed for use with an automatic data processing machine, or under the residual heading 8528 69 00.

Analysis: Classification was determined by the terms of Heading 8528, the relevant chapter notes, and the General Rules for Interpretation. Projectors designed principally for use with computers and other automatic data processing machines, and having connectors and display standards matching such equipment, fall under the specific entry for projectors capable of directly connecting to and designed for use with an automatic data processing machine. The presence of additional ports or secondary video functions does not change the principal character of the goods where their main use remains data projection. The product literature, specifications, brightness, contrast ratio, native aspect ratio, and marketing description showed that the impugned goods were positioned and used as business or education projectors rather than home theatre projectors.

Conclusion: The projectors are classifiable under sub-heading 8528 62 00 and not under the residual heading 8528 69 00.

Issue (ii): Whether the said goods are eligible for exemption under Sr. No. 17 of Notification No. 24/2005-Customs dated 1-3-2005, as amended.

Analysis: The exemption at Sr. No. 17 applies to goods of a kind solely or principally used in an automatic data processing system and falling under Heading 8528 62. Since the goods were held to be classifiable under sub-heading 8528 62 00 and their principal use was found to be with automatic data processing systems, the condition for exemption was satisfied.

Conclusion: The goods are eligible for the exemption under Sr. No. 17 of Notification No. 24/2005-Customs dated 1-3-2005, as amended.

Final Conclusion: The ruling confirms the data-projector classification of the impugned goods and grants them the corresponding customs exemption.

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