https://www.taxtmi.com/caselaws?id=311172 Classification of imported data projectors depends on their principal use and functional characteristics under Rule 1 of the General Rules for Interpretation. A projector marketed and used as a business or data projector, with computer compatibility and VGA connectivity, falls under sub-heading 85286200 when its predominant use is with computers or laptops; additional ports such as HDMI and composite do not move it to the residual entry. Goods so classified are eligible for exemption under Sr. No. 17 of Notification No. 24/2005-Customs because they are of the kind solely or principally used in an automatic data processing system under heading 8471. en-us Mon, 20 Dec 2021 00:00:00 +0530 Mon, 11 Dec 2023 19:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311172 Classification of imported data projectors depends on their principal use and functional characteristics under Rule 1 of the General Rules for Interpretation. A projector marketed and used as a business or data projector, with computer compatibility and VGA connectivity, falls under sub-heading 85286200 when its predominant use is with computers or laptops; additional ports such as HDMI and composite do not move it to the residual entry. Goods so classified are eligible for exemption under Sr. No. 17 of Notification No. 24/2005-Customs because they are of the kind solely or principally used in an automatic data processing system under heading 8471. Case-Laws Customs Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311172