Case Law Details
In re Audio Distribution House Pvt. Ltd. (CAAR Mumbai)
CAAR Rule that ata Projector (Model — ZH 350, ZW350e, ZX 350e) are classifiable under sub-heading 8528 62 00 of the first schedule to the Customs Tariff Act, 1975 and would be eligible to avail benefit of Sr. No. 17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Audio Distribution House Pvt. Ltd. (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 the CAAR, Mumbai on 18.11.2022, along with 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 mentioned in pars 1 from China. As per the applicant, the subject goods are data projectors used in schools, business meetings, and conferences, and are principally meant for use with an Automatic Data Processing System (APDS). 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. The applicant stated that though in respect of the models, ZH 350, ZW350e, ZX 350e, the aspect ratio can be enhanced to 16:9 or 16:10, the default aspect ratio for its effective functioning is 4:3 and the enhancement capability is only superficial. These devices support connections such as HDMI X 2, Audio Out, USB-A (5V/1.5A) and RS232 and has computer compatibility up to, WUXGA, 1080P UXGA, SXGA+, SXGA, WXGA+, WXGA, 720P, XGA, SVGA and VGA. They have proposed CTH 8528 62 00 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 along with eligibility benefit of exemption under Sr. No.17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended.
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