https://www.taxtmi.com/caselaws?id=467109 Projectors capable of direct connection to and designed for use with automatic data processing (ADP) machines are classifiable under CTH 8528 62 00: the Authority applied tariff-heading text, chapter/section notes and specificity principles and concluded the subject projectors, intended to connect to computers via VGA/HDMI ports, fall within that subheading. The projectors do not qualify for exemption under Sl. No. 17 of Notification No. 24/2005 Cus because the exemption requires goods to be solely or principally used in ADP systems; multifunctionality and demonstrated use with non ADP devices mean the applicant failed to discharge the burden of proof, so exemption denied. en-us Wed, 10 Jul 2024 00:00:00 +0530 Fri, 06 Mar 2026 14:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467109 Projectors capable of direct connection to and designed for use with automatic data processing (ADP) machines are classifiable under CTH 8528 62 00: the Authority applied tariff-heading text, chapter/section notes and specificity principles and concluded the subject projectors, intended to connect to computers via VGA/HDMI ports, fall within that subheading. The projectors do not qualify for exemption under Sl. No. 17 of Notification No. 24/2005 Cus because the exemption requires goods to be solely or principally used in ADP systems; multifunctionality and demonstrated use with non ADP devices mean the applicant failed to discharge the burden of proof, so exemption denied. Case-Laws Customs Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467109