Case Law Details
In re Supertron Electronics Pvt. Ltd. (CAAR Delhi)
it is evident that the projectors in question are designed for use with an automatic data processing machine. It also appears that the subject goods has got additional ports which make it capable of being a video projector, classifiable under 85286900. In this regard, it may be mentioned that rule 3 of General Rules for Interpretation of Import Tariff states that, “the heading which provides the most specific description shall be preferred to headings providing a more general description”. The applicant has declared that the projectors are designed for presentations in business meetings or classrooms; presentation software allows a user to create slide shows of photos, type written information and display graphs; teachers in high school and college make extensive use of Optoma data projectors to give notes or lectures, as do business people making presentations to co-workers or clients. Form the above description; it is clear that these projectors are principally meant for use with an automatic data processing system. Though, these projectors appear to have additional features to act as video projector, however, presence of such additional features cannot dis-entitle the subject goods from classification under Sub-heading 85286200.
Further, as regards applicability of exemption notification, it is noted that vide Si. No. 17 of Notification No. 24/2005, as amended, all goods of a kind solely or principally used in an automatic data processing system of heading 8471, falling under 852862 are given exemption.
Thus, I am of the view that projectors in question are machines working in conjunction with an automatic data processing machine and performing a specific function other than data processing, thus the same merit classification in the headings appropriate to their respective function i.e 85286200. Moreover, subject goods are eligible for exemption from duties vides SI. No. 17 of Notification No. 24/2005-Cus. dated 01.03.2005, as amended.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
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