https://www.taxtmi.com/caselaws?id=360577 Projector classification depends on principal use: goods meant predominantly for use with automatic data processing machines fall under heading 85286100, and additional video compatibility or other features do not alter that classification when computer or laptop use remains dominant. Applying technical specifications and earlier Tribunal decisions on similar projectors, the CESTAT found the imported projectors to be classifiable under the exempted sub-heading. The exemption claimed under the relevant customs notifications was therefore available, and the impugned order was set aside with consequential relief to the assessee. en-us Thu, 15 Feb 2018 00:00:00 +0530 Sat, 19 May 2018 08:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360577 Projector classification depends on principal use: goods meant predominantly for use with automatic data processing machines fall under heading 85286100, and additional video compatibility or other features do not alter that classification when computer or laptop use remains dominant. Applying technical specifications and earlier Tribunal decisions on similar projectors, the CESTAT found the imported projectors to be classifiable under the exempted sub-heading. The exemption claimed under the relevant customs notifications was therefore available, and the impugned order was set aside with consequential relief to the assessee. Case-Laws Customs Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360577