TaxTMI 
TaxTMI 
2022 (12) TMI 1468
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....ligibility of exemption from duties vide Sl.No.17 of 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 also stated in the application that the subject goods are data projectors used in schools, business meetings, and conferences, and are principally meant for use with an automatic data processing system; subject goods are designed in such a way that enables them to function in well-lit places. The applicant is of the view that the subject goods are classifiable under Sub-heading 8528 6200 of the Customs Tariff and exemption from Customs duty vide Notification No. 24/2005 (SI. No. 17, as inserted by Notification No. 67/2016 dated 31-12-2016) dated 1-3-2005, is admissible. Accordingly, the applicant raised the question for issue of a ruling on classification of the subject goods under Sub-heading 85286200 and eligibility for exemption from duty vide SI. No. 17 of Notification No. 024/2005-Cus. dated 1-3-2005, as amended. 4.1 The applicant has also stated in the application that, Data Projectors, Model Optoma SA520, Optoma X400LVe, Optoma W400LVe and Optoma W3....
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....ctly connecting to and designed for use with an automatic data processing system of heading 8471); the said decision has already been confirmed by the Hon'ble Supreme Court in Commissioner of Customs v. M/s. Epson India Pvt. Ltd. reported in 2019 (366) E.L.T. A173 (S.C.). 4.2 It is also stated that the Hon'ble Tribunal, Mumbai, has held, in Commissioner of Customs v. Vardhaman Technology Pvt. Ltd., reported in 2014 (301) E.L.T. 427, that the presence of video port, S-video port, HDMI, RCA etc. in the data projectors were insignificant, for the purpose for classification, when the primary function is to project data by connecting to an Automatic Data Processing System; in addition, the afore-said decision has been followed by the Hon'ble Tribunal, New Delhi, in M/s. Casio India Co. Pvt. Ltd. v. Commissioner of Customs, New Delhi, vide Final order dated 55283/2016. 4.3 It is further submitted by the applicant that for an identical model Optoma SA520, the Hon'ble Authority, vides Ruling No. CAAR/Mum/ARC/70/2021 dated 20-12-2021 has ruled that the projector is classifiable under CTH 8528 6200 and is eligible to avail the benefit of SI. No. 17 of Notification No. 24/20....
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.... video projectors. In this regard, he also referred to the Judgment of CESTAT in the matter of M/s. Casio India Co. Pvt. Ltd., and comments of the concerned Principal Commissioner/Commissioner of Customs in support of their claim regarding classification and applicability of exemption vide Notification No. 24/2005-Cus. Lastly, the Authority asked him as to whether any case related to classification and exemption notification is pending in respect of the goods in question before any officer of Customs? The representative of the applicant answered the query in negative and also mentioned that the applicant has not imported these products, so far. 6. Finding that the application is valid in terms of the provisions of the Customs Act and the CAAR Regulations, 2021, having heard the applicant, and recognizing the importance of timely pronouncement of rulings, I proceed to examine the question on merits. 7. Since the question under the application for advance ruling relates to classification of goods proposed to be imported, guidance of the Harmonized Commodity Description and Coding System of the World Customs Organization, to which India is a signatory, would be useful. It is seen th....
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....s down conditions for a unit to be regarded as being part of an automatic data processing system. Further, under Note 6 (D) (v), it provides that projectors, not incorporating television reception apparatus are not covered under heading 8471 when presented separately, even if they meet all of the conditions of Note 6 (C). Moreover, Note 6 (E) of Chapter 84 lays down that machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or. failing that, in residual headings. Sub-heading 85286200 classify projectors capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471. 9. Further, I have also observed that CAAR Mumbai has issued following Rulings: (i) Ruling No. CAAR/Mum/ARC/63/2021 dated 28-10-2021 It is ruled that Optoma X400LVe projectors 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. (....