Classification & Exemption of Projectors for Automatic Data Processing Machines

In re Supertron Electronics Pvt. Ltd. (CAAR Delhi)

The Customs Authority for Advance Rulings (CAAR) in Delhi has issued an order regarding the classification and exemption of projectors designed for use with automatic data processing machines. The applicant sought a ruling on the classification of the imported data projectors and their eligibility for exemption under Notification No. 24/2005. This article provides an overview of the order and its findings.

Classification of Projectors:

• The projectors in question are designed for use with automatic data processing machines and have additional ports for video projection capabilities.

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