This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Optoma X400LVe projectors classifiable under sub-heading 85286200
Case Law Details
- Case Name
- In re Audio Distribution House Pvt. Ltd (CAAR MUMBAI)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Audio Distribution House Pvt. Ltd (CAAR MUMBAI)
The projector under consideration has got certain additional ports such as 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 description shall be preferred to headings providing a more general description”. The website, https://www.optomausa.com/, of the manufacturer of the impugned device was referred to understand how the projector is marketed by the manufacturer. It is listed un...
