This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Data projector classifiable under sub-heading 85286200
Case Law Details
- Case Name
- In re Audio Distribution House Pvt. Ltd (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CAAR
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In re Audio Distribution House Pvt. Ltd (CAAR Mumbai)
The projector under consideration has got certain additional ports such as HDMI, audio, composite, etc. Further, the product is compatible with an aspect ratio of 16:9, though the aspect ratio of 4:3 is native. These facts make it capable of being a video projector and consequently classifiable under CTH 85286900 also. GI Rule 3 states that “the heading which provides the most specific description shall be preferred to headings providing a more general description”. The website, https://www.optomausa.com/, of the manufacturer of...
