Data projector classifiable under sub-heading 85286200

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,

Please become a Premium member. If you are already a Premium member, login here to access the full content.