Video projectors classifiable under Heading 85286100 & entitled for Customs Exemption

Acer India Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Chennai) Introduction: The recent order from CESTAT Chennai has granted relief to Acer India Pvt. Ltd., upholding the classification of their video projectors under Customs Tariff Heading (CTH) 85286100. The appeal contested the lower authority’s decision to classify the goods differently, thereby denying certain customs exemptions. Detailed Analysis: Acer India filed a Bill of Entry in 2013 for ‘Data Projector Model X 122H DLP XGA Projector 270 3D.’ The classification claimed by Acer under CTH 85286100 sought c...