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TMI Blog2023 (9) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs accurately on the screen forms the most important attribute for the classification of a projector. The projectors under consideration have got certain additional ports such HDMI x 2, Audio Out, USB-A (5V/1.5A), RS-232, etc., which make them capable of being a video projector and consequently classifiable under CTH 85286900 also. GRI Rule 3 states that the heading which provides the most specific description shall be preferred to headings providing a more general description . The website, https://www.optoma.com/ap/product, of the manufacturer of the impugned devices were referred to understand how these projectors are marketed by the manufacturer. These are listed under the business/education category of projectors on the said website - From the description, it is clear that these are marketed as data projectors only. From the product catalogues and information available on the websites, it is clear that data projectors are principally meant for use in/with an automatic data processing system. They are designed to project in places like conference rooms, business meetings, financial institutions, tradeshows, exhibition venues etc. with connectors matching that of a lapto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onnectors 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. The applicant stated that though in respect of the models, ZH 350, ZW350e, ZX 350e, the aspect ratio can be enhanced to 16:9 or 16:10, the default aspect ratio for its effective functioning is 4:3 and the enhancement capability is only superficial. These devices support connections such as HDMI X 2, Audio Out, USB-A (5V/1.5A) and RS232 and has computer compatibility up to, WUXGA, 1080P UXGA, SXGA+SXGA, WXGA+ WXGA, 720P, XGA, SVGA and VGA. They have proposed CTH 8528 62 00 as an appropriate classification, which states, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hange the aspect ratio as per their requirements. He explained that the brightness and contrast features of these models are that of data projectors and not video projectors. 5. 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. No reply has been received from the jurisdictional Commissioner. In the absence of any such comments on the impugned subject matter, I proceed to render advance rulings on the basis of available information. The issue at hand is to decide the classification of the data projectors ZH 350, ZW 350e, ZX 350e and the applicability of Sr. No. 17 of Notification No. 24/2005-Customs, dated 1-3-2005, as amended. A projector is an optical device that projects an image/video onto a surface, commonly a projection screen. The idea of a projector is to convert a small image into a much larger one so that a greater number of people can see it. A projector accepts a video/image as an input, processes it with the assistance of its inbuilt optical projection system consisting of a lens and optical source and projects the enhanced output on the projection scre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 1,00,000:1 to 12,00,000:1 This indicates the difference between the brightest and darkest colours. It is higher in video projectors as compared to data projectors. The impugned devices have a low contrast ratio. 4. Brightness in lumens ZH350-3600 lumens ZW350e-4000 lumens ZX350e-3700 lumens 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. 5.1 Rule 1 of the General Rules of Interpretations lays down that the titles of sections, chapters and sub-ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently classifiable under CTH 85286900 also. GRI Rule 3 states that the heading which provides the most specific description shall be preferred to headings providing a more general description . The website, https://www.optoma.com/ap/product, of the manufacturer of the impugned devices were referred to understand how these projectors are marketed by the manufacturer. These are listed under the business/education category of projectors on the said website. The product description present on the website for the subject goods are reproduced here : Designed for maintenance-free continuous operation, the projectors can be installed in virtually any orientation. It has a built-in speaker and its laser technology delivers up to 30,000 hours of maintenance-free laser light source. They are geared for meeting rooms, medium-sized exhibition venues, events or tradeshows and maintains excellent image quality as brightness and colour saturation is preserved for a long time. 5.3 From the above description, it is clear that these are marketed as data projectors only. From the product catalogues and information available on the websites, it is clear that data projectors are principally ..... X X X X Extracts X X X X X X X X Extracts X X X X
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