Exemption from payment of BCD available on import of Colour data projectors

Benq India Pvt. Ltd. Vs Additional Director General (CESTAT Delhi) 

Held that colour data projectors are classified under CTI 8528 61 00 and accordingly unconditional exemption from payment of BCD available under serial no. 17 of exemption notification dated 01.03.2005.

Facts-

The issue involved in the appeals is whether data projectors imported by M/s BenQ India Pvt. Ltd. are classifiable under Customs Tariff Item 8528

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