Case Law Details
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 customs exemptions based on Notification No. 24/2005-Cus. The lower authority rejected this classification, placing the goods under CTH 852869 and denying the claimed benefits.
In the recent CESTAT order, the tribunal reviewed technical specifications, including native aspect ratio, contrast ratio, brightness, and native resolution. Acer argued that the projectors were principally used for data projection, connected to laptops or desktop computers, making them eligible for exemption.
The appellant referred to various precedents, including cases involving BenQ, Epson, and Dell, where similar technical specifications led to the classification under CTH 85286100. The argument emphasized that the principal use of the projectors with computers justified the claimed classification.
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