https://www.taxtmi.com/caselaws?id=360742 Imported projectors were treated as data projectors principally used with automatic data processing machines because their technical specifications showed primary use with laptops and desktop computers; video compatibility did not displace classification under CTH 85286100, so the exemption notifications for that tariff entry applied. For consignments meant for educational institutions or supplied as warranty replacements, MRP-based CVD under section 4A of the Central Excise Act was not attracted because the goods were not sold as retail packages and no retail MRP declaration was required. Duty was therefore assessable on transaction value with applicable SAD. en-us Fri, 16 Feb 2018 00:00:00 +0530 Tue, 22 May 2018 08:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360742 Imported projectors were treated as data projectors principally used with automatic data processing machines because their technical specifications showed primary use with laptops and desktop computers; video compatibility did not displace classification under CTH 85286100, so the exemption notifications for that tariff entry applied. For consignments meant for educational institutions or supplied as warranty replacements, MRP-based CVD under section 4A of the Central Excise Act was not attracted because the goods were not sold as retail packages and no retail MRP declaration was required. Duty was therefore assessable on transaction value with applicable SAD. Case-Laws Customs Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360742