Case Law Details
In re Ingram Micro India Private Limited (CAAR Mumbai)
Introduction: In a recent ruling by the Customs Authority of Advance Ruling, Mumbai, concerning M/s. Ingram Micro India Private Limited, the classification of projectors under the Customs Tariff Act, 1975 was deliberated upon. The applicant sought an advance ruling on the classification of various projector models and the applicability of Sr. No. 17 of Notification No. 24/2005-Customs, dated 01.03.2005, as amended.
Background: M/s. Ingram Micro India Private Limited, a registered private limited company engaged in the distribution of Information Technology and Telecommunication products, filed an application seeking clarification on the classification of ‘Projectors’ they intended to import from Viewsonic International Corporation, based in Taiwan. The models in question were detailed, and the applicant emphasized the distinction between business/data projectors and video/home theatre projectors.
Applicant’s Position: The applicant argued that the subject goods, identified as projectors, were optical devices designed primarily for use with an automatic data processing system. They presented comparisons with home theatre projectors, highlighting differences in features such as contrast ratio, resolution, and brightness. The applicant supported their position with relevant case laws.
Legal Framework and Deliberation: The Customs Authority considered the legal framework governed by the Customs Tariff Act, 1975, specifically Chapter 84 & 85, along with corresponding Chapter notes, supplementary notes, and relevant HSN explanatory notes. It was noted that projectors working in conjunction with devices under heading 8471 would be classified under heading 8528.
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