In re Supertron Electronics Pvt. Ltd. (CAAR Delhi)
it is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which make it capable of being a video projector, classifiable under 85286900. In this regard, it may be mentioned that rule 3 of General Rules for Interpretation of Import Tariff states that, “the heading which provides the most specific description shall be preferred to headings providing a more general description”. The applicant has declared that the projectors are designed for presentations in business meetings or classrooms; presentation software allows a user to create slide shows of photos, type written information and display graphs; teachers in high school and college make extensive use of Optoma data projectors to give notes or lectures, as do business people making presentations to co-workers or clients. Form the above description; it is clear that these projectors are principally meant for use with an automatic data processing system. Though, these projectors appear to have additional features to act as video projector, however, presence of such additional features cannot dis-entitle the subject goods from classification under Sub-heading 85286200.
Further, as regards applicability of exemption notification, it is noted that vide Si. No. 17 of Notification No. 24/2005, as amended, all goods of a kind solely or principally used in an automatic data processing system of heading 8471, falling under 852862 are given exemption.
Thus, I am of the view that projectors in question are machines working in conjunction with an automatic data processing machine and performing a specific function other than data processing, thus the same merit classification in the headings appropriate to their respective function i.e 85286200. Moreover, subject goods are eligible for exemption from duties vides SI. No. 17 of Notification No. 24/2005-Cus. dated 01.03.2005, as amended.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s Supertron Electronics Pvt. Ltd., “Supertron House”, No. 2, Cooper Lane, Kolkata-700001, having IEC No. 0295000473 and PAN- AADCS5971L (applicant, in short) has filed an application dated 03.02.2022, received in this office on 21.03.2022 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. 06/2022 dated 21.03.2022.
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 (i) Optoma SA520, (ii) Optoma X400LVe, (iii) Optoma W400LVe and (iv) Optoma W319STRsubject 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 China. It is also stated in the application that 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; subject goods are designed in such a way that enables them to function in well-lit places. The applicant is of the view that the subject goods are classifiable under Subheading 8528 6200 of the Customs Tariff and exemption from Customs duty vide Notification No. 24/2005 (SI. No.17, as inserted by Notification No. 67/2016 dated 31.12.2016) dated 01.03.2005, is admissible. Accordingly, the applicant raised the question for issue of a ruling on classification of the subject goods under Sub-heading 85286200 and eligibility for exemption from duty vide SI. No. 17 of Notification No. 024/2005-Cus. dated 01.03.2005, as amended.
4.1 The applicant has also stated in the application that, Data Projectors, Model Optoma SA520, Optoma X400LVe, Optoma W400LVe and Optoma W319STmerit classification under heading 8528 which reads as follows:
