https://www.taxtmi.com/caselaws?id=203086 The Tribunal allowed the application for condonation of delay in filing the appeal, finding the delay to be marginal and likely due to postal delays. The imported VT49G SVGA Projectors were classified under the appropriate Customs Tariff Heading of 85286100, granting exemption under Notification No. 24/2005. The Tribunal determined that the projectors were principally used with Automatic Data Processing Systems, supporting their classification under Heading 85286100. As a result, the appeal by the Revenue challenging this classification was rejected, affirming the benefit of the notification for the Respondent. en-us Wed, 01 Sep 2010 00:00:00 +0530 Wed, 02 Mar 2011 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203086 The Tribunal allowed the application for condonation of delay in filing the appeal, finding the delay to be marginal and likely due to postal delays. The imported VT49G SVGA Projectors were classified under the appropriate Customs Tariff Heading of 85286100, granting exemption under Notification No. 24/2005. The Tribunal determined that the projectors were principally used with Automatic Data Processing Systems, supporting their classification under Heading 85286100. As a result, the appeal by the Revenue challenging this classification was rejected, affirming the benefit of the notification for the Respondent. Case-Laws Customs Wed, 01 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203086