TaxTMI 
TaxTMI 
2009 (11) TMI 931
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....hether under Tariff Item 8528 61 00 or under 8528 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,....
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....AIL 5. The exemption claimed by the appellant was not granted by the assessing officer and initially, the goods were re-assessed under Tariff item 8528 69 00 (S. No. 12 above). In all 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 classifi....
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....aspect ratio will utilize the entire resolution of the display and achieve maximum brightness. Images shown in other than native aspect ratio will always have less resolution and less brightness than images 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....
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....r Tariff Item 8528 61 00 as these projectors are principally meant for used in an automatic data processing system. 18. The appellant further submits that prior to the amendment of Heading 8528 with effect from 01.01.2007, 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 ....
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.... under Heading 8528.61. Only in one case the same has been classified by the original authority in the residual category 8528.69. The impugned exemption Notification No. 24/2005 dated 1.3.2005 as amended during the relevant period exempts all goods falling under sub-heading 8528.61. The description under the sub-heading 8528.61 uses the expression "of a kind solely or principally used". From the arguments advanced before us as well as from the details furnished, we find that the impugned projectors are principally used for data projection by being connected to either a laptop or a desktop computer. DVDs can also be played from the DVD drive of a laptop and desktop computer through the projector apart from projecting 'power point' pr....