https://www.taxtmi.com/caselaws?id=182676 Data projectors principally used with laptops or desktop computers for presentations and document display are classifiable under Tariff Item 8528 61 00, because Chapter Note 5(C) and 5(D) to Chapter 84 exclude monitors and projectors from Heading 8471 even where they are used with ADP systems. The residuary entry under 8528 69 00 applies only where the goods do not fit sub-heading 8528.61. On the facts, video compatibility did not alter the projectors' principal use with computers, so classification under 8528.61 was correct and the exemption under Notification No. 24/2005-Cus. was available. en-us Mon, 09 Nov 2009 00:00:00 +0530 Tue, 06 Jun 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182676 Data projectors principally used with laptops or desktop computers for presentations and document display are classifiable under Tariff Item 8528 61 00, because Chapter Note 5(C) and 5(D) to Chapter 84 exclude monitors and projectors from Heading 8471 even where they are used with ADP systems. The residuary entry under 8528 69 00 applies only where the goods do not fit sub-heading 8528.61. On the facts, video compatibility did not alter the projectors' principal use with computers, so classification under 8528.61 was correct and the exemption under Notification No. 24/2005-Cus. was available. Case-Laws Customs Mon, 09 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182676