https://www.taxtmi.com/caselaws?id=335734 Imported data projectors were held classifiable under heading 8528.61 because their specifications and literature showed principal use with computer systems for data projection. Additional ports and video compatibility did not change the essential character or principal use of the goods. As projectors of a kind solely or principally used in an automatic data processing system, they fell within the tariff description and qualified for exemption under Notification No. 24/2005-CUS. The impugned order was therefore set aside in favour of the importer. en-us Fri, 25 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335734 Imported data projectors were held classifiable under heading 8528.61 because their specifications and literature showed principal use with computer systems for data projection. Additional ports and video compatibility did not change the essential character or principal use of the goods. As projectors of a kind solely or principally used in an automatic data processing system, they fell within the tariff description and qualified for exemption under Notification No. 24/2005-CUS. The impugned order was therefore set aside in favour of the importer. Case-Laws Customs Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335734