TaxTMI 
TaxTMI 
2023 (1) TMI 1521
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....t) has filed an application dated 21.07.2022, received in this office on 10.08.2022 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short). The application was accordingly registered under Serial No. 14/2022 dated 10.08.2022. 2. The applicant, vide the aforesaid application, has sought ruling on the question of classification of the proposed item of import namely, Data Projector [Model X319ST] (subject goods, in short) and eligibility of exemption from duties vide SI.No.17 of exemption Notification No. 24/2005 dated 01.03.2005, as amended by Notification No.67/2016 dated 31.12.2016. 3. The applicant intends to import subject goods from C....
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....eading 85286200. It is also stated that data projector model X319ST has a native resolution of 1024*768 (XGA); it is relevant to note that the resolution of home theatre projectors or video projectors is 4K UHD (3840*2160); therefore, it is apparent that the projectors in question are not of a kind used as home theatre projectors or video projectors, even going by the resolution output; the contrast ratio of the projector in consideration is 25,000:1, whereas, the contrast ratio of home theatre/video projectors is in the range of 1,00,000:1 and 12,00,000:1; in addition, the native aspect ratio of the home theatre/video projectors is 16:9, whereas the native aspect ratio of the product in question is 4:3. The applicant has also placed relian....
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....classifiable under CTH 8528 6200 and is eligible to avail the benefit of SI. No. 17 of Notification No. 24/2005-Cus dated 01.03.2005; the said Ruling is squarely applicable to the present case; from the above decisions of the Hon'ble CESTAT, some of which have been affirmed by the Hon'ble Supreme Court and from the Advance Ruling mentioned above, it is apparent that the classification of color data projector has attained finality and there is no room for any doubt with regard to the fact that the goods are classifiable under 8528 6200 and are entitled to avail the benefit of the benefit of SI. No. 17 of Notification No. 24/2005-Cus dated 01.03.2005. 5.1 Comments in the matter have been received from the concerned Commissioner of ....
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....dated 08.06.2022 for the model: X319ST has held that the said projector is classifiable under 85286200 and is eligible for benefit of SI. No. 17 of Notification No. 24/2005-Cus. dated 01.03.2005. In the personal hearing for application of advance ruling vide F.No. VIII/CAAR/Delhi/Supertron/06/2022, the representative of the applicant while referring to the technical specifications of the goods in question such as contrast ratio, resolution etc. claimed that such goods are data projectors and not video projectors. In this regard, he also referred to the judgement 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 classific....
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.... include monitors fitted with connectors characteristic of data processing system (e.g., RS-232C interface, DIN, D-SUB, VGA, DVI, HDMI or DP (display port) connectors). Further, as regards monitors other than those capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471, it is explained inter-alia that they are not fitted with connectors characteristics of data processing systems. Though such detailed explanation has not been given in the said explanatory notes as regards, 'Projectors'. However, it is felt that orderly and systematic reading of the explanatory notes, would make the above explanation applicable in respect of projectors also, meaning thereby that projectors clas....
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....d 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. Subheading 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 Ruling No CAAR/Mum/ARC/16/2022 dated 08.06.2022 wherein, it is ruled that Optoma X319ST 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 01.03.2005, as amended. 10. Keeping in view the foregoing,....