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TMI Blog2022 (6) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... t ratio in 3 models. The additional ports give additional utility in the form of an audio-video display and the ability to adjust the aspect ratio to 16:9/16:10 is for adaptability purposes. The differentiating features of data projectors compared to that of video projectors are discussed in table 1, which substantiates that the principal use of impugned goods, based on functions and features, is with automatic data processing machines. The presence of additional features cannot disentitle the impugned goods from classification under sub-heading 8528 62 00. Reliance is placed upon COMMISSIONER OF CUSTOMS (I), ACC, MUMBAI VERSUS VARDHAMAN TECHNOLOGY P LTD [ 2013 (8) TMI 271 - CESTAT MUMBAI] , where it was held that the projectors merely having additional function cannot be denied classification under CTH 8528 61 00 (erstwhile tariff heading for projectors capable of directly connecting to and designed for use with an automatic data processing system of Heading 8471). Therefore, the goods under consideration are classifiable under sub-heading 8528 62 00. Sr. No. 17 of Notification No. 24/2005-Customs, dated 1-3-2005, as amended, exempts all goods of a kind solely or principally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancement capability is only superficial. These devices support connections such as HDM1, VGA-in/out, composite, audio-in/out, USB-A and RS232. They have proposed CTH 8528 62 00 as an appropriate classification, which mentions projectors capable of connecting to an automatic data processing system. 2.1 The applicant has compared their devices with home theatre video projectors, classifiable under CTH 8528 69 00. A home theatre projector generally supports high resolution (4K UHD 3840*2160). They are characterised by high contrast ratio in the range of 100000:1 to 1200000:1 and possess a native aspect ratio of 16:9. Therefore, there are significant variations between the features of a data projector and a video projector. It is stated that impugned devices are not home theatre projectors. According to the applicant, subject goods having additional features of HDMI port, composite S-Video port, etc., are data projectors, which are designed primarily to be used with an automatic data processing system. In support of the above, the applicant has submitted the following case laws :- Epson India Pvt. Ltd. v. Commissioner, 2019 (366) E.L.T. 847 (Tri. - Chennai); Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... optical projection system consisting of a lens and optical source and projects the enhanced output on the projection screen. Therefore, the compatibility of a projector with input devices, such as a computer, a DVD player, etc., feeding images/videos to it and its ability to project these inputs accurately on the screen forms the most important attribute for the classification of a projector. Based on its application, a projector can be classified as a business/data projector or as a video/home theatre projector. A business projector is generally brighter and equipped to deal with a variety of media options. They generally have a low contrast ratio. They possess resolution to match computer or laptop screens. The video/home projectors falling under CTH 8528 69 00 are different from business projectors since they are used to project in a small room and small audience with a dark ambience and low/medium lamp brightness. They generally have a high or very high contrast ratio to support movies and gaming projection. They are characterised by high resolution along with connectors supporting audio and video equipment and gaming solutions. They are optimized for film and TV. The critical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5.1 Rule I of the GI Rules lays down that the titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. The relevant CTHs are reproduced below. CTH 8528 covers monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. The third 1-dash sub-heading covers projectors. CTH 8528 62 00 covers projectors; capable of directly connecting to and designed for use with an automatic data processing machine of Heading 8471. CTH 8528 69 00 is a residual entry. CTH 8471 covers automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up - perfect for connecting to laptop, PC or Blu-ray player for clear projected images with sound. X319ST : The X319ST, is perfect for businesses, schools and colleges. It is bright (3000 lumens) and uses a new generation of Torch Beam finger-touch interactive technology, enabling several people to work simultaneously on the screen without using a pen. W319ST : Project bright vibrant presentations effortlessly any time of day. Designed for small meeting rooms and classrooms, this short throw projector boasts Amazing colour, long lamp life and energy-saving features to provide you with a low overall cost of ownership. Multiple inputs, USB power and a built-in speaker provide an easy set-up - perfect for connecting to laptop, PC or Blu-ray player for clear projected images with sound. ZW350 : Designed for maintenance-free continuous operation, it can be installed in virtually any orientation. The ZW350 is geared for medium-sized exhibition venues, events, tradeshows or meeting rooms. ZX300 : The ZX300 is geared for medium-sized exhibition venues, events, tradeshows or meeting rooms. It maintains excellent image quality as brightness and color saturation is preserved for l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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