TaxTMI 
TaxTMI 
TaxTMI 
2023 (11) TMI 19
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....vance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short). The application was accordingly registered under Serial No. 30/2022 dated 20-12-2022. 2. The applicant, vide the aforesaid application, has sought ruling on the question of classification of the proposed item of import namely. Data Projector Model (i) ZH 350, (ii) ZW 350e & (iii) ZX 350e, (subject goods, in short) and eligibility of exemption from duties vide Serial No. 17 of the exemption Notification No. 24/2005 dated 1-3-2005, as amended by Notification No. 67/2016 dated 31-12-2016. 3. The applicant intends to import subject goods from China It is stated in the application for advance ruing (a....
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.... further stated that, data projectors models ZH 350, ZX 350e & ZW 350e have a native resolution of 1920*1080 (HD), 1024*768(XGA) & 1280*800 (WXGA) respectively; it is relevant to note that the resolution of home theatre projectors or video projectors is 4K UHD (3840*2160); therefore, it is apparent that the projectors in question are not of a kind to be used as home theatre projectors or video projectors, even going by the resolution output; the contrast ratio of the projector in consideration is 30,000:1, whereas, the contrast ratio of home theatre/video projectors is in the range of 1,00,000:1 and 12,00,000:1; in addition, the native aspect ratio of the home theatre/video projectors is 16:9, whereas the native aspect ratio of the products....
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....under CTH 8528 6200 and is eligible to avail benefit vide Serial No. 17 of Notification No. 24/2005-Cus dated 1-3-2005; the said Ruling is squarely applicable to the present case; a similar view was taken by the Authority in its Ruling No. CAAR/Mum/ARC/63/2021 dated 28-10-2021; from the above decisions of the Hon'ble CESTAT, some of which have been affirmed by the Hon'ble Supreme Court and from the Advance Ruling mentioned above, it is apparent that the classification of color data projector has attained finality and there is no room for any doubt with regard to the fact that the goods are classifiable under 8528 6200 and are entitled to avail the benefit of Serial No. 17 of Notification No. 24/2005-Cus dated 1-3-2005. 5. Comments ....
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....or. The advocate invited attention to rulings of CAAR, Mumbai in respect of the applicant, M/s Audio Distribution House Pvt. Ltd. for the similar products. He also stressed upon the point that the goods in question are working with ADP machine and the same cannot function without ADP machine. These goods are mainly meant for studying, schooling etc. and not meant for use as a movie projector. Advocate then requested to consider the specification of the product, ruling issued by CAAR, Mumbai and issue ruling treating goods as data projector. The departmental representative reiterated the submissions as given in the comments of the concerned Commissioner on the application for advance ruling. He also mentioned that the projectors in question ....
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....f heading 8471, it is explained inter alia that they are not fitted with connectors characteristics of data processing systems. Though such detailed explanation has not been given in the said explanatory notes as regards, 'Projectors'. However, it is felt that orderly and systematic reading of the explanatory notes, would make the above explanation applicable in respect of projectors also, meaning thereby that projectors classifiable under 85286900 would also not be fitted with connectors characteristics of data processing system. However, as per technical features stated in the leaftlets of the subject goods, computer compatibility features and input/output connections mentioned therein indicate that subject goods are fitted with c....
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....have also observed that CAAR Mumbai has issued Ruling No. CAAR/Mum/ARC/04/2023 dated 02 02.2023 wherein, it is ruled that the data projectors (Model-ZH 350, ZW350e and ZX 350e) are classifiable under Sub-heading 85286200 of the First Schedule of the Customs Tariff Act, 1975 and would be eligible to avail benefit of Sr. No. 17 of Notification No. 24/2005-Customs dated 1-3-2005, as amended. 11. Keeping in view the foregoing, it is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which may make it capable of being a video projector, classifiable under 85286900. In this regard, it may be mentioned that rule 3 of General Rules ....