https://www.taxtmi.com/caselaws?id=1244 For customs tariff classification, a machine retains the character of a computer where an in-built projector merely replaces the monitor as an output device and does not alter the essential character of the goods. The Compact Media Centre/K-Yan system was therefore treated as a computer system under Heading 8471, not as a video projector under Heading 8528. As the projection device could not function independently and was only an output display facility, resort to the residual classification rule was unnecessary. The lower authorities' classification was set aside and the assessee's declared classification was accepted. en-us Fri, 15 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1244 For customs tariff classification, a machine retains the character of a computer where an in-built projector merely replaces the monitor as an output device and does not alter the essential character of the goods. The Compact Media Centre/K-Yan system was therefore treated as a computer system under Heading 8471, not as a video projector under Heading 8528. As the projection device could not function independently and was only an output display facility, resort to the residual classification rule was unnecessary. The lower authorities' classification was set aside and the assessee's declared classification was accepted. Case-Laws Customs Fri, 15 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1244