Case Law Details
Case Name : In re Supertron Electronics Pvt. Ltd (CAAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings CAAR
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
In re Supertron Electronics Pvt. Ltd (CAAR Delhi)
Classification on import of Data Projector- 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”....
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.

