2010 (11) TMI 898

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...., for the Respondent ORDER M.V. Ravindran: This stay petition is filed for waiver of pre-deposit of the following amounts:- a. Differential duty - Rs. 41,01,145/- b. Interest. 2. Heard both sides and perused the records. The issue in this case is regarding the classification of the goods imported by the appellant i.e. "Data Projectors". Lower authorities have classified such prod....

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....ennai. The Bench has recorded the following order:- "3. After hearing both sides and perusal of case records, we find that as per Chapter Note 5(C) and (D) to Chapter 84, the monitors and projectors, not incorporating television reception apparatus are excluded from being classified under Heading 8471 even though they are of the kind solely or principally used in an automatic data processing sy....

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....or data projection by being connected to either a laptop or a desktop computer. DVDs can also be played form the DVD drive of a laptop and desktop computer through the projector apart from projecting 'power point' presentations, 'word' files, 'excel' charts etc. It seems to have weighed with the lower appellate authority that the projectors also had video compatibility as m....