https://www.taxtmi.com/caselaws?id=355848 The Tribunal held that the imported projectors should be classified under heading 85286100 as they were principally used with Automatic Data Processing Systems (ADPS), making them eligible for exemption under Notification No. 24/2005-Cus. The appellant successfully proved the principal use of the projectors with ADPS, shifting the burden to the Revenue to disprove. Technical differences between projectors for ADPS and non-ADPS use were highlighted, and the Tribunal found the Revenue's arguments lacking. The demand for a certain period was barred by limitation, leading to the Tribunal setting aside the duty demand, interest, penalties, and fines, and allowing the appeal. en-us Wed, 31 Jan 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355848 The Tribunal held that the imported projectors should be classified under heading 85286100 as they were principally used with Automatic Data Processing Systems (ADPS), making them eligible for exemption under Notification No. 24/2005-Cus. The appellant successfully proved the principal use of the projectors with ADPS, shifting the burden to the Revenue to disprove. Technical differences between projectors for ADPS and non-ADPS use were highlighted, and the Tribunal found the Revenue's arguments lacking. The demand for a certain period was barred by limitation, leading to the Tribunal setting aside the duty demand, interest, penalties, and fines, and allowing the appeal. Case-Laws Customs Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355848