Import benefit extended to DLP data projectors with video port as classified under CTH 8528 6100: CESTAT Bangalore

Commissioner of Customs Vs Antrax Technologies Pvt. Ltd. (CESTAT Bangalore)

CESTAT Bangalore held that DLP data projectors having additional facility of video port are classifiable under CTH 8528 6100 and not under 8528 6900 and accordingly, benefit of notification no. 24/2005-Cus dated 01.03.2005 extended to its import.

Facts- The issue involved in these appeals lies in a very narrow compass viz., classification of DLP data projectors. In Appeal No. C/20068/2018 (M/s. Antrax Technologies Pvt. Ltd.), the respondent declared their imported product as “Video

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