https://www.taxtmi.com/caselaws?id=308339 Data projectors marketed as Optoma X309ST, X319ST, W319ST, ZW350 and ZX300 were classified under sub-heading 8528 62 00 because their principal design and use were for direct connection with automatic data processing machines; the presence of additional ports or secondary video functions did not shift them to the residual heading 8528 69 00. On that basis, the goods also satisfied the condition for exemption under Sr. No. 17 of Notification No. 24/2005-Customs, as they were of a kind solely or principally used in an automatic data processing system. en-us Wed, 08 Jun 2022 00:00:00 +0530 Sun, 18 Jun 2023 17:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308339 Data projectors marketed as Optoma X309ST, X319ST, W319ST, ZW350 and ZX300 were classified under sub-heading 8528 62 00 because their principal design and use were for direct connection with automatic data processing machines; the presence of additional ports or secondary video functions did not shift them to the residual heading 8528 69 00. On that basis, the goods also satisfied the condition for exemption under Sr. No. 17 of Notification No. 24/2005-Customs, as they were of a kind solely or principally used in an automatic data processing system. Case-Laws Customs Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308339