TaxTMI 
TaxTMI 
2022 (6) TMI 1406
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....ooms, business meetings, financial institutions, etc., with a connection to a computer or a laptop. In other words, the subject goods are stated to be designed to enable them to function in well-lit places. The model ZW 350 has a resolution of 1280 x 800 (WXGA), while all other models have a native resolution of 1280 x 768 (XGA). These products support various computer display standards like XGA and WXGA. The products under consideration have brightness specifications in the range of 3500-4000 ANSI lumens. The contrast ratio of the projectors ranges from 20000:1 to 25000:1. The native aspect ratio of the products in question is 4:3. The applicant stated that though in respect of the models, W319ST, ZW350 and ZX300, the aspect ratio can be enhanced to 16:9 or 16:10, the default aspect ratio for its effective functioning is 4:3 and the enhancement capability is only superficial. These devices support connections such as HDM1, VGA-in/out, composite, audio-in/out, USB-A and RS232. They have proposed CTH 8528 62 00 as an appropriate classification, which mentions projectors capable of connecting to an automatic data processing system. 2.1 The applicant has compared their devices w....
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.... through the submissions made by the applicant during the personal hearing. No reply has been received from the jurisdictional Commissioner. In the absence of any such comments on the impugned subject matter, I proceed to render advance rulings on the basis of available information. The issue at hand is to decide the classification of the data projectors Optoma X309ST, Optoma X319ST, Optoma W319ST, Optoma ZW350, Optoma ZX300 and the applicability of Sr. No. 17 of Notification No. 24/2005-Customs, dated 1-3-2005, as amended. A projector is an optical device that projects an image/video onto a surface, commonly a projection screen. The idea of a projector is to convert a small image into a much larger one so that a greater number of people can see it. A projector accepts a video/image as an input, processes it with the assistance of its inbuilt optical projection system consisting of a lens and optical source and projects the enhanced output on the projection screen. Therefore, the compatibility of a projector with input devices, such as a computer, a DVD player, etc., feeding images/videos to it and its ability to project these inputs accurately on the screen forms the most importan....
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....1; ZW350-25000:1; ZX300-25000:1. 100000:1 to 1200000:1 This indicates the difference between the brightest and darkest colours. It is higher in video projectors as compared to data projectors. The impugned devices have a low contrast ratio. 4. Brightness in lumens X309ST-3700; X319ST-3900; W319ST-4000; ZW350-3500; ZX300-3500. 1800 to 2400 Data projectors are generally much brighter than video projectors as they are designed to fill much larger spaces. Also, they are usually equipped to deal with rooms with more ambient light. A video projector does not need such brightness. The devices under consideration have high brightness. 5.1 Rule I of the GI Rules lays down that the titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The relevant CTHs are reproduced below. CTH 8528 covers monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. ....
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....present on the website are reproduced here : X309ST : Project bright and vibrant presentations effortlessly any time of day. Designed for small meeting rooms and classrooms, this short-throw projector boasts amazing colour, a long lamp life and energy saving features for a lower overall cost of ownership. Multiple inputs, USB power and a built-in speaker provide an easy set-up - perfect for connecting to laptop, PC or Blu-ray player for clear projected images with sound. X319ST : The X319ST, is perfect for businesses, schools and colleges. It is bright (3000 lumens) and uses a new generation of Torch Beam finger-touch interactive technology, enabling several people to work simultaneously on the screen without using a pen. W319ST : Project bright vibrant presentations effortlessly any time of day. Designed for small meeting rooms and classrooms, this short throw projector boasts Amazing colour, long lamp life and energy-saving features to provide you with a low overall cost of ownership. Multiple inputs, USB power and a built-in speaker provide an easy set-up - perfect for connecting to laptop, PC or Blu-ray player for clear projected images with sound. ZW350 : Designed for ....