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TMI Blog2018 (5) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... olely or principally used with Automatic Data Processing Machines". They claimed the benefit of customs duty exemption under Notification No. 24/2005 Cus. dated 01.03.2005 as well as successor Notifications 69/2004cus. dated 09.07.2004 and 28/2007-cus. dated 01.03.2007. The Department was of the view that the imported goods have features which are in addition to those which are normally found in goods covered under 85286100 and accordingly ordered classification of the goods under 85286900 and denied the benefit of the exemption notifications claimed by the appellant. This resulted in demand for basic Customs duty during the disputed period. Aggrieved by the decision, the present appeal has been filed. 2. With the above background we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were decided by the Tribunal in various cases to be under 85286100 as claimed by the appellant. He specifically referred to the following decisions: a. Acer India Pvt. Ltd. V. Commissioner of Customs, Chennai -2010-TIOL-401-CESTAT-MAD. b. Acer India Pvt. Ltd. v, Commissioner of Customs, Bangalore- 2011-TIOL-359-CESTAT-BANG. c. Casio India Co. Pvt. Ltd. V. CC/ New Delhi 2016-VIL-914CESTAT-DEL-CU d. Aveco Technologies Pvt. Ltd. V. Commissioner of Customs, Hyderabad vide Fina/ Order A/30108/2018 dated 31.012018. He specifically submitted that since the issue is decided in favour of the appellant, the impugned order may be set aside. 4. The learned DR justified the impugned order. She submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system of the Heading 8471 and item normally is not for television or for 'video playing company' engaged in entertaining business. The appellant also emphasizes that aspect ratio of their import goods namely Data Projector is 4:3 whereas aspect ratio of video projector is 1 6: 9; the contrast ratio for their import goods namely Data Projector is 2000: 1, whereas the contrast ratio of video projector is 40000: 1; and the Luminosity of their import goods namely data projector is between 2500 to 3000 lumes whereas video projectors have the luminosity of 1600 lumes. 6.2. From the literature produced, it appears that the specifications of the imported goods are for the projectors which are meant for use as data projectors and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r principally used". From the arguments advanced before us as well as from the details furnished, we find that the impugned projectors principally used for data projection by being connected to either a laptop or a 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 compatibility does not come in the way of the impugned goods being classified under SH 8528.61 so long as the principal use of all such projectors with laptop and desktop computer systems is not doubted and as the sub-headi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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