Classification of ‘Data Projector’ (Model – ZH 350, ZW350e, ZX 350e)

In re Rashi Peripheral Limited (CAAR Mumbai)

Rashi Peripheral Limited (hereinafter referred to as ‘the applicant’, in short) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The said application was received in the secretariat of CAAR, Mumbai on 04.05.2023, alongwith its enclosures in terms of Section 28H (I) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling on the classification of ‘Data Projector’ (Model — ZH 350, ZW350e, ZX 350e) (hereinafter referred to as ‘subject goods’), proposed to be imported and applicability of Sr. No. 17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended.

2. The applicant is a registered private limited company engaged in the trading business. They intend to import data projectors (Model — ZH 350, ZW350e, ZX 350e) from China. As per the applicant, the subject goods are used in schools, business meetings, and conferences, and are principally meant for use with an Automatic Data Processing System (APDS), alongwith additional features of HDMI port, S-Video port, etc. They 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. In other words, the subject goods are designed to enable them to function in well-lit places. The model ZH 350 has a native resolution of 1920 x 1080 (HD), and supports computer signal up to WUXGA. Whereas, the model ZX 350e has a native resolution of 1024 x 768 (XGA) and model ZW 350e has a native resolution of 1280 x 800 (WXGA) and supports computer signal up to UXGA. The products under consideration have brightness specifications in the range of 3500-4000 ANSI lumens. The contrast ratio of the projectors in consideration is 30000:1. The native aspect ratio of the products in question is 4:3. These devices support connections such as HDMI X 2, Audio Out, USB-A (5V/I .5A) and RS232 and has computer compatibility upto, WUXGA, 1080P UXGA, SXGA+, SXGA, WXGA+, WXGA, 720P, XGA, SVGA and VGA. They have proposed CTH 85286200 as an appropriate classification, which states, ‘Projectors – capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471’, alongwith eligibility benefit of exemption under Sr. No. 17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended.

2.1 The applicant has compared the subject goods with home theatre projectors or video projectors. As stated by the applicant a home theatre projector, generally supports high resolution (4K UHD 3840*2160). They are characterised by high contrast ratio in the range of 100000: 1 and 1200000:1 and possess a native aspect ratio of 16:9. Therefore, there are significant variations between the features of a data projector and a video projector. It is stated that the impugned devices are not home theatre projectors. According to the applicant, subject goods are data projectors, which are designed primarily to be used with an automatic data processing system. In support of the above, the applicant has submitted the following case laws: –

Epson India Pvt. Ltd. v. Commissioner, (366) ELT 847 (Tri-Chennai);

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