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TMI Blog2015 (4) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... h automatic data processing machines' whereas it is the stand of the Revenue that projectors have to be classified under customs tariff sub-heading 85286900 as "other projectors". Parts of the projectors are proposed to be classified under customs tariff sub heading 85299090 by the Revenue. After proceedings were initiated, impugned order has been passed confirming the demand for duty of Rs. 2,45,13,571/- and there is also a demand of Rs. 11,140/- for parts of projectors and demand also includes an amount of Rs. 1,06,029/- arising because of non-declaration of retail sale price. Extended period has been invoked for confirming the demand and penalty equal to the duty demanded has been imposed under Section 114A of the Customs Act 1962 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HDTV signals is only an additional feature having limited use. It was also submitted that projectors are not marketed for the purpose of video projection. Classification adopted by the appellants is a specific entry and has to be preferred to a residuary entry. 3. The learned A.R. submitted that projectors imported by the appellants are not solely or principally used with ADP machines and therefore they do not merit classification under 85286100. The projectors imported might have been used in ADP machines as well as with other devices such as DVD players, digital cameras etc. Video compatibility to devices other than ADP machines is available by default and not optional. The learned A.R. also submitted that HSN notes of Chapter 8528 rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 00 -Not designed to incorporate a video display or screen" 5. From the description in the tariff heading, it can be seen that the projector has to be of a kind solely or principally used in automatic data processing system. If the projectors are principally used in automatic data processing system. If the projectors are principally used with a computer, the item will be classifiable under this heading. The department has entirely relied upon brochures and technical specifications provided by the appellants and used for the sale of the imported projectors to come to the conclusion. There is no dispute that the projectors can be used with the computers. The question that arises is just because the projectors are capable of working with a D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, utilize smaller dot (pixel) sizes and greater convergence standards than those applicable to the monitors described at (B) below and television receivers. (Convergence is the ability of the electron gun(s) to excite a single spot on the face of the cathode-ray tube without distributing any of the adjoining spots.) (4) CRT monitors whose video frequency (bandwidth), which is the measurement determining how many dots can transmitted per second to form the image, is generally 15 MHz or greater. Whereas, in the case of the monitors described at (B) below, the bandwidth is generally no greater than 6 MHz. The horizontal scanning frequency of these monitors varies according to the standards for various display modes, generally from 15 khz to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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