https://www.taxtmi.com/caselaws?id=311171 Classification of the imported projector turned on its principal design and use as reflected in its specifications and market positioning. Because the device was principally intended for business and presentation use with computers and laptops, with computer compatibility, VGA connectivity, higher brightness and similar data-projector features, it was treated as a projector designed for use with an automatic data processing machine. Additional ports such as HDMI and S-Video did not alter its essential character, so the more specific tariff entry under heading 85286200 was preferred over the residual video projector heading. As the goods fell within heading 852862, they also qualified for the exemption under Serial No. 17 of Notification No. 24/2005-Customs. en-us Thu, 28 Oct 2021 00:00:00 +0530 Mon, 11 Dec 2023 19:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311171 Classification of the imported projector turned on its principal design and use as reflected in its specifications and market positioning. Because the device was principally intended for business and presentation use with computers and laptops, with computer compatibility, VGA connectivity, higher brightness and similar data-projector features, it was treated as a projector designed for use with an automatic data processing machine. Additional ports such as HDMI and S-Video did not alter its essential character, so the more specific tariff entry under heading 85286200 was preferred over the residual video projector heading. As the goods fell within heading 852862, they also qualified for the exemption under Serial No. 17 of Notification No. 24/2005-Customs. Case-Laws Customs Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311171