2013 (8) TMI 271

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....espondent : Shri D H Nadkarni, Adv. PER : S K Gaule Heard both sides. 2. The revenue filed this appeal against Order-in-Original whereby the Commissioner dropped the proceedings initiated vide demand cum show-cause notice dated 14.12.2012 against the respondent. 3. Briefly sated facts of the case are that the respondent imported seven consignments of VIVITEK Projectors and filed seven ....

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.... the revenue is that the impugned projectors in addition to VGA, DVI, USB ports provided to receive signals from CPU, also had other ports like composite Video Port, S-Video Port, HDMI, RCA Audio Stereo. The contention is that the presence of such port for RCA connectors (Red white and yellow) in the said projector indicated that the said projector was not meant for usage of a king solely or princ....

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....ch opinion, and which this not binding for the customs classification. They placed reliance on Hon'ble Supreme Court decision in OK Play (I) Ltd. vs. CCE 2005 (180) ELT 300. 5. The respondent reiterated the finding of the ld. Commissioner and submitted that the projectors are solely or principally used in automatic data processing system merely having additional feature and would not disentitle....

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....processing system of heading 8471. We find that it is not in dispute that they are used in automatic data processing system of heading 8471. The only dispute is that they are having additional features which make them not classifiable under 85286100. We find from the records of the case that the product combines the computing power of a computer with large screen display provided by an inbuilt pro....