TaxTMI 
TaxTMI 
2024 (1) TMI 1516
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....ojectors' (hereinafter referred to as 'subject goods') and applicability of Sr. No. 17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended. The models proposed to be imported are as follows: Sr. No. Product Name 1 VIEWSONIC PA503W (VS16907) 2 VIEWSONIC PA503X (VS16909) 3 VIEWSONIC PA503S (VS16905) 4 VIEWSONIC PJD7526W 5 VIEWSONIC PJD5353LS 6 VIEWSONIC PJD7326 7 VIEWSONIC PG603X 8 VIEWSONIC PJD5553L WS 9 VIEWSONIC PS750W 10 VIEWSONIC PS750HD 11 VIEWSONIC PA505W 12 VIEWSONIC PG603W 13 VIEWSONIC PJD7831HDL 14 VIEWSONIC PG705HD 15 VIEWSONIC PJD6552L WS 16 VIEWSONIC PS501X 17 VIEWSONIC PS600W 18 VIEWSONIC PA503XP(VS16909) 19 VIEWSONIC PX706HD 20 VIEWSONIC PG706WU (VS17693) 21 VIEWSONIC PA503SP (VS16905) 22 VIEWSONIC PA503S-3 (VS16905) 23 VIEWSONIC PJD5351LS 2. The applicant is a registered private limited company engaged in distribution of Information Technology and Telecommunication product. They intend to import data projectors mentioned in para 1 from their supplier View sonic International Corporation, based at T....
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.... the subject devices are not home theatre projectors. According to the applicant, subject goods are projectors, which are designed primarily to be used with an automatic data processing system. In support of the above, the applicant has submitted the following case laws: - i. Sony India Pvt. Ltd. V. Commissioner of Customs and Central Excise, New Delhi, (370) ELT 1774 (Tri-Del). ii. Aveco Technologies Pvt. Ld. v Commissioner [2018 (362) ELT 624(Tri-Hyd)] maintained in 2018 (362) ELT A164(Supreme Court) iii. Commissioner of Customs v. Vardha man Technology Pvt. Ltd., (301) ELT 427; iv. Epson India Pvt. Ltd. v. Commissioner, (366) ELT 847 (Tri-Chennai); v. Affirmed in Commissioner of Customs vs. M/s. Epson India Pvt. Ltd., ELT A173 (SC); vi. Acer India Pvt. Ltd. v Commissioner [2009 (11) TMI 931-CESTAT Ahmedabad] 2.2 It is informed by the applicant in CAAR-I form, that none of the models under consideration in the instant application is pending in the applicant's case before any officer of Customs, Appellate Tribunal or any Court of Law. They have further clarified in respect of Model Nos. PA500S, PS500X (which are not part....
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....her or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, for the display of signals (television sets). (3) Apparatus for the reception of television signals, without display capabilities (e.g., receivers of satellite television broadcasts). Monitors, projectors and television sets utilize different technologies, such as CRT (cathode-tube tube), LCD (liquid crystal display), DMD (digital micromirror device), OLED (organic light-emitting diodes) and plasma, to display images. Monitors and projectors may be capable of receiving a variety of signals from different sources. However, if they incorporate a television tuner they are considered to be reception apparatus for television." Further, the applicant has reiterated the term 'projector' as explained in the HSN explanatory notes, "(C)Projectors Projectors enable the image normally reproduced on the screen of a television receiver or of a monitor to be projected on an external surface. They may be based on CRT or flat panel technology." 3.1. In relation to the above-mentioned device, the questions on which advance rulings have been sought....
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...., 1975, specifically Chapter 84 & 85, its corresponding Chapter notes, supplementary notes and relevant HSN explanatory notes. No reply has been received from the jurisdictional Commissioner. In the absence of any such comments on the subject matter, I proceed to render advance rulings on the basis of available information, records and judicial proceedings. The issue at hand is to decide the classification of the 'Projectors' bearing model numbers as specified in para 1 and the applicability of Sr. No. 17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended. I find that a projector is an optical device that projects an image/video onto a surface, commonly a projection screen. The idea of a projector is to convert a small image into 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 pr....
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....s and any relative section or chapter notes. The relevant CTHs are reproduced below: CTH 8528 covers, "Monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. The third I-dash sub-heading falling under CTH 85286200 covers, "Projectors; capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471. CTH 85286900 is a residual entry. CTH 8471 covers, "Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. Chapter Note 6 (E) to Chapter 84 states 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. Therefore, projectors working in conjunction with devices under 8471 will be classifie....