Digital Cinema Projector classifiable under CTH 8528: CAAR Mumbai

In re UFO Movies India Ltd (CAAR Mumbai) M/s UFO Moviez India Ltd. applied for an advance ruling before the Customs Authority for Advance Rulings (CAAR), Mumbai, to determine the correct classification of digital cinema projectors under the Customs Tariff Act, 1975. The applicant contended that digital cinema projectors, used for projecting digital films, should be classified under tariff item 85286900, which covers monitors and projectors not incorporating television reception apparatus. The company highlighted that these projectors employ Digital Light Processing (DLP) technology and are com...