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) (he...