Classification of projectors designed for use with automatic data processing machine

In re Supertron Electronics Pvt. Ltd (CAAR Delhi)

Classification on import of Data Projector- It is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which make it capable of being a video projector, classifiable under 85286900. In this regard, it may be mentioned that rule 3 of General Rules for Interpretation of Import Tariff states that, “the heading which provides the most specific description shall be preferred to headings pro

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