Viewsonic Data Projectors Qualify for Duty Exemption: CAAR Mumbai

In re Viewsonic Technologies India Private Limited (CAAR Mumbai) Customs Authority for Advance Rulings (CAAR), Mumbai, has ruled that five models of data projectors imported by Viewsonic Technologies India Private Limited are classifiable under Customs Tariff Item (CTI) 85286200 and are eligible for customs duty exemption. The ruling, issued following a de novo consideration directed by the Madras High Court, provides clarity on the classification of multi-use electronic devices. Viewsonic had approached the CAAR seeking a ruling on two primary questions: whether its data projector models PA50...