https://www.taxtmi.com/caselaws?id=760086 DLP data projectors principally used with laptop or desktop computers are classifiable under CTH 8528 6100, not the residual heading 8528 6900, even if they also have video port, S-video port, or HDMI connectivity. The determining factor is principal use and essential character; ancillary compatibility features do not move the goods out of the specific tariff entry. The same classification supports eligibility for the benefit of Notification No. 24/2005-Cus. dated 01.03.2005, and the residual heading does not apply where earlier Tribunal rulings, including those upheld by the Supreme Court, have taken the same view. en-us Tue, 17 Sep 2024 00:00:00 +0530 Tue, 15 Oct 2024 20:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760086 DLP data projectors principally used with laptop or desktop computers are classifiable under CTH 8528 6100, not the residual heading 8528 6900, even if they also have video port, S-video port, or HDMI connectivity. The determining factor is principal use and essential character; ancillary compatibility features do not move the goods out of the specific tariff entry. The same classification supports eligibility for the benefit of Notification No. 24/2005-Cus. dated 01.03.2005, and the residual heading does not apply where earlier Tribunal rulings, including those upheld by the Supreme Court, have taken the same view. Case-Laws Customs Tue, 17 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760086