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2024 (10) TMI 685 - AT - CustomsClassification of imported DLP data projectors - to be classified 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 or under CTH 8528 6900 as other projectors denying the benefit of the said Notification? - HELD THAT - In the case of M/s. Acer India Private Limited vs. Commissioner of Customs, Chennai 2010 (11) TMI 898 - CESTAT BANGALORE , the Tribunal after considering similar set of facts held ' Looking at the features of the Impugned data projectors imported by the appellants, we have no doubt in our mind that the same merit classification under SH 852861 and automatically become entitled to exemption under Notification No. 24/2005 as the same exempts all goods under the said sub-heading.' The said judgment has been followed subsequently by this Tribunal in one of the respondent s own case i.e., M/s. Acer India Pvt. Ltd. vs. CC, Chennai 2024 (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. Thus, merely because the imported products have additional facility like attachment of Video Port, S-Video Port, HDMI, etc., the impugned goods cannot be classifiable under CTH 8528 6900 - the impugned orders are upheld and appeals filed by the Revenue are dismissed.
Issues: Classification of DLP data projectors under Customs Tariff Heading (CTH) 8528 6100 or CTH 8528 6900 for exemption from Basic Customs Duty (BCD) under Notification No.24/2005-Cus.
In the judgment delivered by the Appellate Tribunal CESTAT Bangalore, the issue involved revolved around the classification of DLP data projectors under Customs Tariff Heading (CTH) 8528 6100 or CTH 8528 6900 for exemption from Basic Customs Duty (BCD) under Notification No.24/2005-Cus. The Revenue sought a change of cause title for the appellant, which was allowed. Two appeals, one by M/s. Antrax Technologies Pvt. Ltd. and the other by M/s. Accer India Pvt. Ltd., were taken up together for disposal. The respondents declared their imported products differently, but both claimed exemption under Notification No.24/2005-Cus. The Revenue proposed a different classification, denying the benefit of the said Notification. The issue was whether the data projectors should be classified under CTH 8528 6100 or CTH 8528 6900. The respondents argued that additional features like Video Port, S-Video Port, HDMI, etc., should not affect the classification under CTH 8528 6900. They cited various judgments supporting their position. The Tribunal referred to the case of M/s. Acer India Private Limited vs. Commissioner of Customs, Chennai, where it was held that projectors principally used for data projection should be classified under sub-heading 8528.61 and are entitled to exemption under Notification No. 24/2005. This view was also followed in the case of Epson India Pvt. Ltd. vs. CC, Chennai, affirmed by the Supreme Court. The Tribunal upheld the consistent opinion that additional features do not change the classification under CTH 8528 6900. Therefore, the impugned orders were upheld, and the appeals filed by the Revenue were dismissed. In conclusion, the judgment clarified the classification of DLP data projectors under Customs Tariff Heading (CTH) 8528 6100 or CTH 8528 6900 for exemption from Basic Customs Duty (BCD) under Notification No.24/2005-Cus. The Tribunal relied on previous judgments to establish that projectors primarily used for data projection should be classified under sub-heading 8528.61 and are entitled to exemption. The presence of additional features like Video Port, S-Video Port, HDMI, etc., does not alter the classification under CTH 8528 6900. As a result, the impugned orders were upheld, and the appeals by the Revenue were dismissed.
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