TaxTMI 
TaxTMI 
2009 (11) TMI 931
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....69 00 and the availability of the benefit of exemption under Notification No. 24/2005-Cus. dated 01.03.2005. 2. The contending entries read as follows: Tariff Item Description of goods 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus Projectors 8528 61 00 Of a kind solely or principally used in an automatic data processing system of heading 8471 8528 69 00 Other 3. Notification No. 24/2005-Cus. dated 01.03.2005 grants exemption from basic customs duty to various goods, which are bound by Information Technology Agreement (ITA). S. No. 17 of the....
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....ll other cases, the goods were classified under Tariff item 8528 61 00, but the exemption was denied. The appellant filed letters seeking the benefit of Notification ibid in each case and since their pleas were not accepted, paid duty under protest. 6. The appellant filed appeals against the assessment in the aforesaid Bills of Entry and the learned Commissioner (Appeals), relying on a catalogue of the appellant held that the goods have multifarious uses and therefore are not of a kind solely or principally used in the ADP and are rightly classifiable under 85286900. 7. The appellant submits that all the projectors imported by them are data projectors. These projectors, as the name suggests, are basically used in seminars, presentation, c....
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.... shown in native aspect ratio. 12. Similarly the native resolution also determines whether the projector is meant for data or video application. The data projects normally have a resolution of 1024 X 768 (SVGA Super Video Graphic Array) and in some cases upto a maximum of 1280 X 1024 (SXGA Super Extended Graphic Array). As against this the vide projectors need a native resolution of 720p or 1080p. 720p is ATSC (Advanced Television Systems Committee) high definition 1280 and 720 progressive scan format where a complete frame of video is delivered at either 60, 30 or 24 frames per second, while 1080p is ATSC high definition 1920 X 1080 interlaced video format where a frame of video is delivered in two fields. The first field contains odd lin....
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....2007, the impugned goods merit classification as an output device of an automatic data processing (ADP) system. It follows that when separate entries were created under heading 8528, they are appropriately covered under 8528 61 00 which is applicable to the projectors of a kind solely or principally used in an automatic data processing machine, instead of the residual entry of 8528 69 00. 19. The appellant submits that India is a signatory to the Information Technology Agreement. The classification adopted by the Customs officers for these projectors has resulted in the frustration of the ITA in relation to these products. Thus, the object of the exemption notification No. 24/2005 - Cus. is frustrated. Consequently, Indias undertaking to t....