Case Law Details
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”. The applicant has declared that the projectors are designed to function in places like conference rooms, business meetings, financial institutions, etc., with connectors matching that of PC, indoor or outdoor projection capability. From the above description, it is clear that these projectors are principally meant for use with an automatic data processing machine. 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, 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 vide SI. No. 17 of Notification No. 24/2005-Cus. dated 01.03.2005, as amended.
FULL TEXT OF THE 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 21.07.2022, received in this office on 10.08.2022 seeking advance ruling under section 28-1–I 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.
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