https://www.taxtmi.com/caselaws?id=467257 A projector principally designed for use with an automatic data processing machine was classified under sub-heading 85286200, because the specific ADP-linked description prevailed over the residual video projector heading and the presence of extra ports did not alter its essential character. On that basis, the goods also qualified for exemption under Sl. No. 17 of Notification No. 24/2005-Customs, since the notification covered goods of a kind solely or principally used in an automatic data processing system and falling under 852862. The advance ruling therefore accepted both the classification and customs duty exemption claims. en-us Thu, 05 Jan 2023 00:00:00 +0530 Thu, 12 Mar 2026 19:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467257 A projector principally designed for use with an automatic data processing machine was classified under sub-heading 85286200, because the specific ADP-linked description prevailed over the residual video projector heading and the presence of extra ports did not alter its essential character. On that basis, the goods also qualified for exemption under Sl. No. 17 of Notification No. 24/2005-Customs, since the notification covered goods of a kind solely or principally used in an automatic data processing system and falling under 852862. The advance ruling therefore accepted both the classification and customs duty exemption claims. Case-Laws Customs Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467257