https://www.taxtmi.com/caselaws?id=445128 Imported data projectors designed primarily for use with automatic data processing systems were classified under sub-heading 85286200, because their principal design, connectors, and compatibility features aligned with computer use. The presence of additional ports or other possible uses did not shift them to the residual heading 85286900, as the more specific description prevailed under the General Rules for Interpretation and the Harmonized System Explanatory Notes. On that classification basis, the goods also qualified for exemption under Serial No. 17 of Notification No. 24/2005-Cus., as amended, since they answered the description of projectors of a kind solely or principally used in an automatic data processing system. en-us Thu, 09 Mar 2023 00:00:00 +0530 Wed, 01 Nov 2023 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445128 Imported data projectors designed primarily for use with automatic data processing systems were classified under sub-heading 85286200, because their principal design, connectors, and compatibility features aligned with computer use. The presence of additional ports or other possible uses did not shift them to the residual heading 85286900, as the more specific description prevailed under the General Rules for Interpretation and the Harmonized System Explanatory Notes. On that classification basis, the goods also qualified for exemption under Serial No. 17 of Notification No. 24/2005-Cus., as amended, since they answered the description of projectors of a kind solely or principally used in an automatic data processing system. Case-Laws Customs Thu, 09 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445128