https://www.taxtmi.com/caselaws?id=310600 The AAR classified data projectors under tariff heading 8528 62 00, determining they are designed for use with automatic data processing machines. Despite having additional video projection capabilities, the projectors retained their primary classification under the specific heading rather than the general video projector category per Rule 3 of General Rules for Interpretation. The AAR held that the projectors qualify for customs duty exemption under Sl.No.17 of Notification No. 24/2005, as they are goods principally used in automatic data processing systems, even though they perform specific functions beyond data processing. en-us Fri, 23 Dec 2022 00:00:00 +0530 Thu, 02 Nov 2023 19:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310600 The AAR classified data projectors under tariff heading 8528 62 00, determining they are designed for use with automatic data processing machines. Despite having additional video projection capabilities, the projectors retained their primary classification under the specific heading rather than the general video projector category per Rule 3 of General Rules for Interpretation. The AAR held that the projectors qualify for customs duty exemption under Sl.No.17 of Notification No. 24/2005, as they are goods principally used in automatic data processing systems, even though they perform specific functions beyond data processing. Case-Laws Customs Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310600