DLP data projectors classified under CTH 8528 6100, exempt from Basic Customs Duty; Tribunal dismisses Revenue's appeals.

The Appellate Tribunal CESTAT Bangalore ruled that DLP data projectors should be classified under CTH 8528 6100, qualifying for exemption from Basic Customs Duty under Notification No.24/2005-Cus. The Tribunal dismissed the Revenue's appeals, affirming that additional features like Video Port, S-Video Port, and HDMI do not affect classification.

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Issues: Classification of DLP data projectors under Customs Tariff Heading (CTH) 8528 6100 or CTH 8528 6900 for exemption from Basic Customs Duty (BCD) under Notification No.24/2005-Cus.

In the judgment delivered by the Appellate Tribunal CESTAT Bangalore, the issue involved revolved around the classification of DLP data projectors under Customs Tariff Heading (CTH) 8528 6100 or CTH 8528 6900 for exemption from Basic Customs Duty (BCD) under Notification No.24/2005-Cus. The Revenue sought a change of cause title for the appellant, which was allowed. Two appeals, one by M/s. Antrax Technologies Pvt. Ltd. and the other by M/s. Accer India Pvt. Ltd., were taken up together for disposal. The respondents declared their imported products differently, but both claimed exemption under Notification No.24/2005-Cus. The Revenue proposed a different classification, denying the benefit of the said Notification. The issue was whether the data projectors should be classified under CTH 8528 6100 or CTH 8528 6900. The respondents argued that additional features like Video Port, S-Video Port, HDMI, etc., should not affect the classification under CTH 8528 6900. They cited various judgments supporting their position.

The Tribunal referred to the case of M/s. Acer India Private Limited vs. Commissioner of Customs, Chennai, where it was held that projectors principally used for data projection should be classified under sub-heading 8528.61 and are entitled to exemption under Notification No. 24/2005. This view was also followed in the case of Epson India Pvt. Ltd. vs. CC, Chennai, affirmed by the Supreme Court. The Tribunal upheld the consistent opinion that additional features do not change the classification under CTH 8528 6900. Therefore, the impugned orders were upheld, and the appeals filed by the Revenue were dismissed.

In conclusion, the judgment clarified the classification of DLP data projectors under Customs Tariff Heading (CTH) 8528 6100 or CTH 8528 6900 for exemption from Basic Customs Duty (BCD) under Notification No.24/2005-Cus. The Tribunal relied on previous judgments to establish that projectors primarily used for data projection should be classified under sub-heading 8528.61 and are entitled to exemption. The presence of additional features like Video Port, S-Video Port, HDMI, etc., does not alter the classification under CTH 8528 6900. As a result, the impugned orders were upheld, and the appeals by the Revenue were dismissed.

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