2010 (11) TMI 898

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..... vindran: This stay petition is filed for waiver of pre-deposit of the following amounts:- a. Differential duty - Rs. 41,01,145/- b. Interest. 2. Heard both sides and perused the records. The issue in this case is regarding the classification of the goods imported by the appellant i.e. "Data Projectors". Lower authorities have classified such products under heading 9528.6900 while the claim of .....

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..... "3. After hearing both sides and perusal of case records, we find that as per Chapter Note 5(C) and (D) to Chapter 84, the monitors and projectors, not incorporating television reception apparatus are excluded from being classified under Heading 8471 even though they are of the kind solely or principally used in an automatic data processing system. We also find that projectors of a kind solely or .....

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..... op or a desktop computer. DVDs can also be played form the DVD drive of a laptop and desktop computer through the projector apart from projecting 'power point' presentations, 'word' files, 'excel' charts etc. It seems to have weighed with the lower appellate authority that the projectors also had video compatibility as mentioned in the relevant catalogue. But such video com .....

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