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 Projector with Accessories (PT-W17KE Color DLP Projector)”; whereas in Appeal No. C/21145/2018 (M/s. Accer India Pvt. Ltd.), the respondent declared the imported goods as “DLP Data Projectors – Model X1140A, SVG 2700 LmAIL and Data Projectors – Model Acer k 330 LED DLP WXGA500 Lm AILS”.
In both the cases, the respondents have declared the classification of the imported goods under Customs Tariff Heading (CTH) 8528 6100 by claiming exemption from Basic Customs Duty (BCD) under Notification No.24/2005-Cus. (Sl.No.17) dated 01.03.2005, whereas the Revenue proposed its classification under CTH 8528 6900 as “other projectors” denying the benefit of the said Notification.
Conclusion- This Tribunal in one of the respondent’s own case i.e., M/s. Acer India Pvt. Ltd. vs. CC, Chennai: 224 (1) TMI 147– CESTAT CHENNAI, wherein the benefit of the Notification No.24/2005-Cus. dated 01.03.2005 has been extended to the imported DLP Data Projectors classified under CTH 8528 6100.
