TaxTMI 
TaxTMI 
2021 (12) TMI 1473
X X X X Extracts X X X X
X X X X Extracts X X X X
....24/2005-Customs, dated 01.03.2005, as amended. 2. The applicant is a registered private limited company engaged in the trading business. They intend to import "data projectors (Optoma SA520)" 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 800*600 (SVGA). It also supports c....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Commissioner of Customs V. M/s. Epson India Pvt. Ltd, ELT A173 (SC). Commissioner of Customs V Vardhaman Technology Pvt. Ltd, (301) ELT 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 the impugned device under 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, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 form important attributes for the classification of a projector. Based on applications, 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 me....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tors is less as compared to video projectors. 3. Contrast Ratio 25000:1 100000:1 to 1200000:1 This indicates the difference between the 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 1 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 s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ector in question is usable with an automatic data processing machine, which makes it classifiable under CTH 85286200. Reliance is placed upon 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 tariff heading 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 as HDMI, audio, composite, etc. Further, the product is compatible wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mputer. They possess both indoor and outdoor projection capability. The projector imported by the applicant has got additional features such as composite port, HDMI port etc. Apart from this, it is also compatible with the 16:9 aspect ratio. The additional ports and compatibility with the 16:9 aspect ratio 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 CTH 85286200. Reliance is pla....