TaxTMI 
TaxTMI 
2025 (4) TMI 827
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....ant M/s. BenQ India Pvt. Ltd. imported various models of projectors classifying them under CTH 8528 6100 as data projectors 'solely and principally used with Automatic Data Processing (ADP) machines' by claiming exemption under Notification No.24/2005-Cus. dated 01.03.2005. On examination of the 8 Bills of Entry filed by the appellant and on verification of the user manual pertaining to the projector models MX815 PST, the Revenue found that the imported models were compatible with HDMI, Composite Video and S-Video and designed to accept input from devices such as DVD players other than ADP machines, hence, they are rightly classifiable under CTH 8528 6900. Accordingly, the Commissioner in the impugned order classified the projectors under C....
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....ed Authorized Representative submitted that the impugned goods are rightly classifiable under CTH 8528 6900 as these projectors are capable of accepting signals not only from the Central Processing Unit of an Automatic Data Processing Unit but also from other devices such as DVD players etc. The projectors are not of a kind 'solely or principally used in ADP machines' and therefore, Commissioner has rightly classified under CTH 8528 6900. Having knowingly mis-declared and wrongly classified the products for claiming the benefit of the Notifications, the Commissioner was justified in imposing penalty under Section 114A of the Customs Act, 1962. 5. Heard both sides. The core dispute in this appeal is classification of the imported projectors....
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.... for large screen projection to a wider audience. The projection system cannot be used in isolation but replace the functionality of a monitor. The projectors merely having additional function cannot be a ground for classifying it other than 852861 00. This issue was before the Tribunal in the case of Aveco Viscomm Pvt. Ltd. (supra) and Celetronics Inda P. Ltd. (supra) wherein the cases were decided in favour of the importer/assessee." 26. The Additional Director has confirmed the demand in the present case on the ground that the presence of multiple connectivity/interface options like USB-B, USB-A, S-Video, HDMI shows that principal function of goods is not to be used with a computer and, therefore, it is not possible to ascertain the p....
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....sioner of Customs, Chennai: 2010-TIOL-401-CESTATMAD, the Tribunal after considering similar set of facts held as under: "3. After hearing both sides and perusal of case records, we find that as per Chapter Note 5 (C)and (D) to Chapter 84 the monitors and projectors, not incorporating television reception apparatus are to duded from being classified under Heading 8471 even though they are of the kind solely or Principally used in an automatic data processing system. We also find that projectors of a kind solely or principally used in an automatic data processing system of Heading 8471 are classified under sub- heading 8528.61. In fact, the impugned goods have been classified by the original authority in respect of 12 out of 13 cases under....
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.... the said sub-heading. Hence, we set aside the Impugned order and allow all the 13 appeals." We find that this view has also been followed by this Tribunal in the case of Epson India Pvt. Ltd. vs. CC, Chennai: 2019 (366) E.L.T. 847 (Tri. - Chennai) which has been affirmed by Hon'ble Supreme Court as reported at 2019 (366) E.L.T A173 (S.C.). We also find that the said judgment has been followed subsequently by this Tribunal in one of the respondent's own case i.e., M/s. Acer India Pvt. Ltd. vs. CC, Chennai: 224 (1) TMI 147- CESTAT CHENNAI, wherein the benefit of the Notification No.24/2005-Cus. dated 01.03.2005 has been extended to the imported DLP Data Projectors classified under CTH 8528 6100. 5. In view of the consistent opinion of t....