Optoma X400LVe projectors 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, S-Video, audio-video, which 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 the impugned device was referred to understand how the projector is marketed by the manufacturer. It is listed un...