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<h1>Advance ruling on projector exemption under CTI 85286200 set aside, matter remanded for fresh hearing</h1> HC set aside the impugned advance ruling that had classified the projector model as not falling under automatic data processing systems and, consequently, ... Classification of projector model - classifiable under CTI 85286200 or not - In appellant's application, the same Advance Ruling Authority has held that model of projector will not come under the automatic data processing system and hence, not entitled to exemption - authority sought for remand of the case in view of the order passed in the case of Ingram Micro India Pvt Ltd [2024 (1) TMI 1516 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI] - HELD THAT:- The impugned order dated 10.07.2024 is quashed and set aside. The matter is remanded to respondent No. 1 for de novo consideration. Before passing an order, a personal hearing shall be given, notice whereof will be communicated at least five working days in advance. Petition disposed off by way of remand. The appellant challenged an advance ruling of the Customs Authority for Advance Rulings regarding classification and exemption eligibility of a particular projector model. It was pointed out that, for the same projector model, the Authority had earlier ruled in an application by the appellant's distributor that the projector was classifiable under CTI 8528 62 00, was 'principally used in/with automatic data processing system,' and was therefore entitled to exemption. However, in the appellant's own application, the Authority held that the same model did not fall under 'automatic data processing system' and was not entitled to exemption, creating contradictory rulings. Counsel for the Authority accepted that, in view of the decision in Ingram Micro India Pvt. Ltd. [(2024) 16 Centax 242 (A.A.R.-Cus.-Mum.)], the impugned order could be set aside and the matter remanded. The High Court quashed the order dated 10.07.2024 and remanded the case for de novo consideration, directing grant of a personal hearing with at least five working days' advance notice, while keeping all rights and contentions open and making no order as to costs.
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