TaxTMI 
TaxTMI 
2021 (10) TMI 1422
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....ion No. 24/2005-customs. dated 01.03.2005, as amended. 2. The applicant is a registered private limited company engaged in trading business' They intend to import "data projectors (Optoma X400LVe); from China. As per the applicant, 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. They are designed to function in places like conference rooms, 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 in such a way that enables them to function in well-lit places. The product has a native resolution of 1024*768 (XGA)' It al....
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.... 427, M/s. Casio India Co. Pvt. Ltd. V. Commissioner of Customs, (Tri-New Delhi), vide Final order dated 55283/2016. Sony India Pvt. Ltd V. Commissioner of Customs and Central Excise, New Delhi, (370) ELT 1774 (Tri-Del). 2.2 The applicant further stated that they are eligible to claim nil rate of duty on impugned goods as per Sr. No. 17 of Notification No.24/2005-customs, dated 01.03.2005, as amended' 3. In their CAAR - I form, the applicant has declared that they would import through the jurisdiction of principal Commissioner/Commissioner of Customs, Mumbai, Zone II. The application was forwarded to the jurisdictional Principal Commissioner of Customs for comments. However, no reply has been....
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....or 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 important attribute for the classification of a projector. Based on its application, a projector can be classified as a business/data projector or as a video/home theatre projector. A business projector is generally brighter and equipped to deal with a variety of media options. They generally have a low contrast ratio.....
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....e Ratio brightest and darkest colours. It is higher in video projectors as compared to data projectors. 4. Brightness in lumens 4000 1800 to 2400 Data projectors are generally much brighter in lumens 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. 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 c....
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....f Epson India Pvt. Ltd. V. Commissioner reported in 2019 (366) ELT 847 (Tri- Chennai). the Hon,ble Tribunal, chennai held that the projectors which are principally used for data projection by being connected to either a laptop or a desktop computer shall be eligible to be classified under CTH 85286100(erstwhile tariffheading for projectors capable of directly connecting to and designed for use with an automatic data processing system of heading 8471)' 5.2 The projector under consideration has got certain additional ports such HDMI S-Video' audio-video, which make it capable of being a video projector and consequently classifiable under CTH 85286900 also. GI Rule 3 states that "the heading which provides the most specific descript....
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....on capability. The projector imported by the appellant has got additional features such as an S-Video port, HDMI port etc' The additional ports give additional utility in the form of an audio-video display. The differentiating features of data projectors compared to that of video projectors are discussed in table 1 , which substantiates that the principal use of impugned goods, based on functions and features, is with automatic data processing machines. The presence of additional features cannot dis-entitle the impugned goods from classification under sub-heading 85286200. Reliance is placed upon Vardhaman Technology P. Ltd- the Tribunal where it was held that the projectors merely having additional function cannot be denied classificat....