https://www.taxtmi.com/caselaws?id=447748 Imported data projectors are treated as classifiable under Heading 8528.61/85286100 when their technical and functional characteristics show they are of a kind solely or principally used with an automatic data processing system. Common parlance, functional utility and principal use remain relevant in tariff interpretation, and a specific tariff entry prevails over any residuary classification. Features such as native aspect ratio, resolution and contrast ratio may support ADP use. On that basis, the projectors were held eligible for exemption under Notification No. 24/2005-Cus, and the earlier coordinate bench view in the same matter was followed in the interest of judicial discipline. en-us Wed, 03 Jan 2024 00:00:00 +0530 Wed, 03 Jan 2024 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447748 Imported data projectors are treated as classifiable under Heading 8528.61/85286100 when their technical and functional characteristics show they are of a kind solely or principally used with an automatic data processing system. Common parlance, functional utility and principal use remain relevant in tariff interpretation, and a specific tariff entry prevails over any residuary classification. Features such as native aspect ratio, resolution and contrast ratio may support ADP use. On that basis, the projectors were held eligible for exemption under Notification No. 24/2005-Cus, and the earlier coordinate bench view in the same matter was followed in the interest of judicial discipline. Case-Laws Customs Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447748