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of <h1>Data projector models classified under tariff 85286200 for computer compatibility despite video projection capabilities</h1> <h3>In Re : Supertron Electronics Pvt. Ltd.</h3> In Re : Supertron Electronics Pvt. Ltd. - 2023 (385) E.L.T. 446 (A. A. R. - Cus. - Del.) Issues involved:Classification of imported Data Projector Models ZH 350, ZW 350e, and ZX 350e under Sub-heading 85286200 of the Customs Tariff and eligibility for exemption from duties under Serial No. 17 of Notification No. 24/2005.Classification Issue:The applicant sought a ruling on the classification of the Data Projector Models under Sub-heading 85286200 of the Customs Tariff and eligibility for exemption from duties under Serial No. 17 of Notification No. 24/2005. The applicant argued that the projectors are designed to function with an automatic data processing system, not as home theatre or video projectors. Reference was made to previous decisions affirming the classification of similar projectors under CTH 8528 6100. The applicant emphasized technical features and resolutions to support the classification under Sub-heading 85286200.Legal Precedents:The applicant cited legal precedents such as decisions by the Hon'ble Tribunal in Chennai and Mumbai, affirming the classification of projectors designed for use with automatic data processing systems. The applicant highlighted that the projectors in question have connectors matching those of PCs and are primarily meant for use in conference rooms and business settings, supporting their classification under Sub-heading 85286200.Technical Specifications and Exemption Eligibility:Technical specifications submitted by the applicant clarified that the projectors are meant for connecting to automatic data processing systems, distinguishing them from video projectors. The projectors' features, such as native aspect ratio and resolution, align with classification under Sub-heading 85286200. The applicant's declaration that the projectors are not for home theatre or video purposes further supports their classification and eligibility for exemption under Serial No. 17 of Notification No. 24/2005.Ruling and Conclusion:After a virtual hearing and considering the applicant's arguments, the Authority examined the classification question based on the Harmonized Commodity Description and Coding System. It was noted that the projectors in question are designed for use with automatic data processing machines, making them eligible for classification under Sub-heading 85286200. The projectors' additional ports were considered, but the specific description of their use with data processing systems prevailed. Therefore, the projectors were ruled to be eligible for exemption under Serial No. 17 of Notification No. 24/2005, as they work in conjunction with automatic data processing machines and perform a specific function other than data processing.Separate Judgment by Judge:No separate judgment was delivered by the Judge in this case.
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