Classification as projector for use with data processing machines confirmed; exemption from customs duty granted.

Model X319ST is classified as a projector designed for use with automatic data processing machines, applying Chapter Note 6(C) and the notes concerning projectors used with ADP machines together with Harmonized System explanatory notes and the preference for the most specific heading under the General Rules of Interpretation; on that basis and with reference to prior rulings, the product falls under tariff subheading 85286200 and is eligible for exemption from customs duty under Sr. No. 17 of Notification No. 24/2005-Cus.

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Issues: Whether the product Data Projector Model X319ST is classifiable under Sub-heading 85286200 of the First Schedule to the Customs Tariff Act, 1975 and whether the product is eligible for exemption from customs duty under Sr. No. 17 of Notification No. 24/2005-Cus. dated 01.03.2005, as amended.

Analysis: The Authority examined the technical features and declarations of the subject projector, including connectors and computer compatibility, the Harmonized Commodity Description and Coding System explanatory notes for Chapter 85, and relevant chapter notes of Chapter 84. Chapter Note 6(C) criteria for units forming part of an automatic data processing system and Notes 6(D)(v) and 6(E) regarding projectors and machines working in conjunction with ADP machines were applied. Rule 3 of the General Rules for Interpretation of Import Tariff (preference for the most specific heading) was applied to determine whether additional video features displace classification under the heading for projectors designed for use with automatic data processing machines. Relevant precedents and an earlier CAAR ruling on an identical model were considered in support of the interpretation that projectors principally meant for use with ADP machines fall under Sub-heading 85286200.

Conclusion: The product Model X319ST is classifiable under Sub-heading 85286200 of the First Schedule to the Customs Tariff Act, 1975 and is eligible for exemption from customs duty under Sr. No. 17 of Notification No. 24/2005-Cus. dated 01.03.2005, as amended.

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