https://www.taxtmi.com/caselaws?id=443672 Data projectors modelled ZH 350, ZW350e and ZX 350e were classified under sub-heading 8528 62 00 because their essential character, ports, supported resolutions, brightness, contrast and marketed use showed they were principally designed for connection with automatic data processing machines. Additional audio-video features did not alter that principal character, so the residual sub-heading 8528 69 00 was rejected. As the goods were projectors of a kind solely or principally used in an automatic data processing system, they also qualified for exemption under Sr. No. 17 of Notification No. 24/2005-Customs. en-us Wed, 01 Feb 2023 00:00:00 +0530 Fri, 29 Sep 2023 07:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443672 Data projectors modelled ZH 350, ZW350e and ZX 350e were classified under sub-heading 8528 62 00 because their essential character, ports, supported resolutions, brightness, contrast and marketed use showed they were principally designed for connection with automatic data processing machines. Additional audio-video features did not alter that principal character, so the residual sub-heading 8528 69 00 was rejected. As the goods were projectors of a kind solely or principally used in an automatic data processing system, they also qualified for exemption under Sr. No. 17 of Notification No. 24/2005-Customs. Case-Laws Customs Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443672