https://www.taxtmi.com/caselaws?id=465536 Digital cinema projectors using DLP technology and receiving encrypted digital content through a cinema server were classified under tariff item 85286900 of the First Schedule to the Customs Tariff Act, 1975. Applying Rule 1 of the General Rules for Interpretation and the Explanatory Notes, the authority held that Heading 9007 covers cinematographic projectors using physical film reels and a mechanical film movement system, which did not match the imported goods. It also rejected classification as projectors principally for use with an automatic data processing machine under heading 8471. The article therefore supports classification under tariff item 85286900 rather than tariff item 90072090. en-us Thu, 20 Mar 2025 00:00:00 +0530 Tue, 30 Dec 2025 19:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465536 Digital cinema projectors using DLP technology and receiving encrypted digital content through a cinema server were classified under tariff item 85286900 of the First Schedule to the Customs Tariff Act, 1975. Applying Rule 1 of the General Rules for Interpretation and the Explanatory Notes, the authority held that Heading 9007 covers cinematographic projectors using physical film reels and a mechanical film movement system, which did not match the imported goods. It also rejected classification as projectors principally for use with an automatic data processing machine under heading 8471. The article therefore supports classification under tariff item 85286900 rather than tariff item 90072090. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465536