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TMI Blog2023 (6) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... registered private limited company engaged in the trading business. They intend to import data projectors (Model - ZH 350, ZW350e, ZX 350e) from China. As per the applicant, the subject goods are used in schools, business meetings, and conferences, and are principally meant for use with an Automatic Data Processing System (APDS), alongwith additional features of HDMI port, S-Video port, etc. They are designed to function in places like conference rooms, business meetings, financial institutions, etc., with connectors matching that of PC, indoor or outdoor projection capability. In other words, the subject goods are designed to enable them to function in well-lit places. The model ZH 350 has a native resolution of 1920 x 1080 (HD), and supports computer signal up to WUXGA. Whereas, the model ZX 350e has a native resolution of 1024 x 768 (XGA) and model ZW 350e has a native resolution of 1280 x 800 (WXGA) and supports computer signal up to UXGA. The products under consideration have brightness specifications in the range of 3500-4000 ANSI lumens. The contrast ratio of the projectors in consideration is 30000:1. The native aspect ratio of the products in question is 4:3. These devices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has declared that they would import through the jurisdiction of Principal Commissioner/Commissioner of Customs, Nhava Sheva-V. The application was forwarded to the jurisdictional Commissioner of Customs for comments, however no reply has been received. 4. The application was listed for hearing on 17.05.2023. The applicant was represented by Shri Gokulraj, Advocate. No one appeared on behalf of the jurisdictional Commissioner. Shri Gokulraj explained the CAAR 1 application in support of the applicants claim for classification and exemption benefit to data projectors. He elaborated on the features of three models of data projectors proposed to be imported by them. He explained that the brightness and contrast features of these models are that of data projectors and not video projectors. During personal hearing attention was invited to the following: i. Contrast ratio displayed on the Optoma website is 300000:1, whereas the contrast ration declared by the applicant in their CAAR 1 application is 30000:1. ii. Why the models covered under present CAAR 1 applications are different from those covered under ongoing dispute with Nhava Sheva-V Commissionerate The applicant requested f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased data projectors tend to have higher dynamic contrast ratio. However, it may kindly be appreciated that when these layer based data projectors are compared with the video projectors, the difference in the ratio between the standard and dynamic contrast ratio is very wide. For the above mentioned reasons, it submitted that the products in question are still data projectors having the above static and dynamic contrast ratio, which is still lower than the static and dynamic contract of the video projector and, it is therefore humbly prayed that the product in question may be classified under CTH 8528 6200. 6. I have considered all the materials placed before me for the subject products. I have gone through the submissions made by the applicant during the personal hearing and the additional submission submitted vide rejoinder dated 25.05.2023. No reply has been received from the jurisdictional Commissioner. In the absence of any such comments on the impugned subject matter, I proceed to examine the application on the basis of available information. The issue at hand is to decide the classification of the data projectors ZH 350, ZW350e, ZX 350e and the applicability of Sr. No. 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number of lines of an image displayed on the screen. The greater the resolution, better is the picture quality. The resolution range in data projectors is less as compared to video projectors. As seen, the projectors under consideration have a low native resolution. 3 Contrast Ratio 30,000:1 100000:1 to 1200000:1 This indicates the difference between the brightest and darkest colours. It is higher in video projectors as compared to data projectors. 4 Brightness in lumens ZH350- 3600 lumens ZW350e-4000 lumens ZX350e-37001umens 1800 to 3400 Data projectors are generally much brighter than video projectors as they are designed to fill much larger spaces. Also, they are usually equipped to deal with rooms with more ambient light. A video projector does not need such brightness. The devices under consideration have high brightness. 6.1 Clarification was sought from the applicant on the following points during personal hearing: i. Contrast ratio displayed on the Optoma website is 300000:1, whereas the contrast ration declared by the applicant in their CAAR 1 application is 30000:1. ii. Why the models covered under present CAAR 1 applications are different from those cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those of the subject goods, for which ruling has been sought. Thus I find that though the model numbers of the impugned projectors are different from the model numbers for which ruling has been sought, the technical features of the projectors are not altogether different. I find that the principal or primary function of the impugned goods is not distinctly dissimilar from the functionality of the subject goods. Further despite been given an opportunity to present their case in the hearing and allowing additional submissions via rejoinder, the applicant has refrained from clarifying "Why the models covered under present CAAR 1 applications are different from those covered under ongoing dispute with Nhava Sheva-V Commissionerate? ". As per the proviso to Section 28-1(2) (a) (2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application: Provided that the Authority shall not allow the application where the question raised in the application is - (a) already pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court; (b) same as in a matter already decided by the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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