https://www.taxtmi.com/caselaws?id=784082 Data projectors with HDMI and USB Type A ports were held classifiable under CTI 85286200 because Heading 8528, the chapter notes, the GRI and HSN Notes showed they were designed for direct use with automatic data processing machines of heading 8471. Their additional connectivity features did not change their essential character. On that basis, the projectors also satisfied Serial No. 17 of Notification No. 24/2005-Customs, as they were of a kind solely or principally used in an ADP system. The exemption applied because both the tariff classification and principal-use conditions were met. en-us Mon, 16 Jun 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784082 Data projectors with HDMI and USB Type A ports were held classifiable under CTI 85286200 because Heading 8528, the chapter notes, the GRI and HSN Notes showed they were designed for direct use with automatic data processing machines of heading 8471. Their additional connectivity features did not change their essential character. On that basis, the projectors also satisfied Serial No. 17 of Notification No. 24/2005-Customs, as they were of a kind solely or principally used in an ADP system. The exemption applied because both the tariff classification and principal-use conditions were met. Case-Laws Customs Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784082