CAAR Mumbai Rejects Ruling on Data Projector Classification Pending HC Appeal

In re Viewsonic Technologies India Private Limited (CAAR Mumbai) Customs Authority for Advance Rulings (CAAR), Mumbai, has rejected the advance ruling application of Viewsonic Technologies India Private Limited concerning the classification and tax exemption eligibility of certain data projectors. The company sought a ruling on whether its projectors fell under Customs Tariff Item 85286200 and qualified for exemption under Serial No. 17 of Notification No. 24/2005, as amended. However, CAAR declined to entertain the application, citing Section 28-I(2) of the Customs Act, 1962, which bars advan...