2016 (12) TMI 379

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....the item imported under Custom Tariff Heading (CTH) 85286900 as multi purpose projector to which the benefit of Sl. No. 17 of Notification No. 24/2005 CUS dated 01/03/2005 is not applicable. 2. The appellant has been represented by Shri Balbir Singh, learned Senior Advocate and the Revenue has been represented by Dr. S.K. Sheoran, learned AR. 3. The learned Advocate for the appellant based on the appeal memorandum and written submissions mainly submits as under :- (i) The issue pertains to import of Data Projector where classification is claimed under 85286100 with exemption under Notification No. 24/2005-CUS dated 01/03/2005 (under its entry No. 17). This exemption is based on ITA Information Technology Agreement si....

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....he aspect ratio of data Projector is either 4:3 or 16:10 whereas the aspect ratio of video projector is 16:9; (b) the contrast ratio of data Projector is 2000:1 whereas the contrast ratio of video projector is 40000:1; (c) the luminosity of their imported goods namely data projector is between 2500 to 3000 lumes against 1600 lumes which are found in video projectors. These specifications are available from product catalogue attached. (vi) The issue of classification in question is no more res-integra and this Tribunal in the following decisions based on identical set of facts have classified Projector under Tariff Heading 85286100 and extended the benefit of Notification No. 24/2005-CUS dated 01/03/2005 :- ....

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....import goods namely Data Projector is 2000:1, whereas the contrast ratio of video projector is 40000:1; and the Luminosity of their import goods namely data projector is between 2500 to 3000 lumes whereas video projectors have the luminosity of 1600 lumes. 6.2 From the literature produced, it appears that the specifications of the imported goods are for the projectors which are meant for use as data projectors and not as video projectors; therefore, goods would be covered by the description Projectors of a kind solely or principally used in an automatic data processing system of heading 8471, which is the description of the Customs Tariff Heading 85286100 for which the benefit of Notification No. 24/2005-CUS (supra) under its entry No. 1....