https://www.taxtmi.com/caselaws?id=465228 Projectors designed for direct use with computers and laptops were classified by the AAR under Tariff Item 8528 62 00 because their essential character and principal use matched the specific description for data projectors. The presence of additional ports and features did not justify shifting them to the residual tariff entry. On that basis, the projectors also satisfied the conditions of Sr. No. 17 of Notification No. 24/2005-Customs, which applies to goods solely or principally used in an automatic data processing system falling under sub-heading 852862. The applicant therefore obtained favourable advance ruling on both classification and exemption. en-us Wed, 10 Jan 2024 00:00:00 +0530 Thu, 11 Dec 2025 20:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465228 Projectors designed for direct use with computers and laptops were classified by the AAR under Tariff Item 8528 62 00 because their essential character and principal use matched the specific description for data projectors. The presence of additional ports and features did not justify shifting them to the residual tariff entry. On that basis, the projectors also satisfied the conditions of Sr. No. 17 of Notification No. 24/2005-Customs, which applies to goods solely or principally used in an automatic data processing system falling under sub-heading 852862. The applicant therefore obtained favourable advance ruling on both classification and exemption. Case-Laws Customs Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465228