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TMI Blog2024 (1) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ith other technological features plays a persuasive role in determining its intended use solely and principally with ADP machines. The issue of classification of data projectors of various models has been examined by a Coordinate Bench of this Tribunal at Chennai vide Final Order Nos. 1643-1655/2009 dated 09.21.2009 in the Appellants own case i.e M/s Acer India Pvt Ltd Vs Commissioner of Customs, Chennai [ 2009 (11) TMI 931 - CESTAT AHMEDABAD] where it was held that Looking at the features of the impugned data projectors imported by the appellants, we have not doubt in our mind that the same merit classification under SH 852861 and automatically become entitled to exemption under Notification No. 24/2005 as the same exempts all goods under the said sub-heading. Thus, the video projectors are classifiable under Heading 85286100, they thereby become entitled to exemption under Notification No. 24/2005-Cus. dated 1.3.2005 The impugned order is set aside - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... als) passed the impugned order upholding the findings in the OIO. The learned Counsel submitted that the issue in dispute in the present case regarding classification of data projectors has already been decided by several forums in favour of the Appellant and provided a tabular chart of the same in their written submissions, given during the oral hearing, as given here under: Name of the Case Features of the Product in Dispute Decision M/s. BenQ India Pvt Ltd. v. ADG(Adjudication), New Delhi, 2022 (9) TMI 690 - CESTAT NEW DELHI Data Projectors Native Aspect Ratio- 4:3 or 16:10 Brightness (Luminosity)- More than 2500 lumens Native Resolution- 1024x768 1280x800 1900x1200 Color Wheel- RGB RGBCYM RGBW The Hon'ble Tribunal observed that addition of multiple ports in the goods will not take away the basic nature of the goods, which is to work in conjunction with ADPS. This would continue to remain the principal function of the goods. The presence of such ports is only to ensure their use with laptops and ADPS. It was held that that the data projectors are classified under CTI 8528 61 00/ 8528 6200 and the appellant has correctly availed the benefit of the exemption notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctors; therefore, goods would be classifiable under CTI 85286100 for which the benefit of Notification No. 24/2005-CUS under its entry No. 17 would be available. He also placed reliance on the following decisions wherein it has been held that the Data Projectors are rightly classifiable under CTI 8528 6100. a) Sony India Pvt. Ltd. v. CCCE, New Delhi, 2019 (370) E.L.T. 1774 (Tri. - Del.) b) CCCE, Hyderabad-II v. Aveco Viscomm Private Ltd., 2010 (9) TMI 436 - CESTAT, BANGALORE c) Commissioner of Customs (I), ACC, Mumbai v. Vardhaman Technology P. Ltd. [2014 (301) E.L.T, 427 (Tri. -Mumbai)] Further, in the Appellant's own case, the Hon'ble CESTAT of Chennai has decided the identical issue in favour of the Appellants vide Final Order Nos. 1643-1655/2009 dated 09-211.2609 reported in 2010-TIOL-401-CESTAT-MAD after taking into consideration the technical specifications such as native aspect ratio, resolution etc. The identical issue was decided by Hon'ble CESTAT Bangalore in favour Of the Appellants vide Final Order No. 1500/2010 dated 26.11.2010. 3.2 The learned AR has reiterated the points given in the impugned order. He took us through the last para on page 5 of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a larger use may be harmful for the human body. [Puma Ayurvedic Herbal (P) Ltd. v. C.C.E., Nagpur - 2006 (3) SCC 266 = 2006 (196) E.L.T. 3 (S.C.)]; State of Goa v. Colfoax Laboratories - 2004 (9) SCC 83 = 2003 (158) E.L.T. 18 (S.C.)]; B.P.L. Pharmaceuticals v. C.C.E. - 1995 Supp (3) SCC 1 = 1995 (77) E.L.T. 485 (S.C.)]. 31. However, there cannot be a static parameter for the correct classification of a commodity. This Court in the case of Indian Aluminium Cables Ltd. v. Union of India, 1985 (3) SCC 284 = 1985 (21) E.L.T. 3 (S.C.), has culled out this principle in the following words : "13. To sum up the true position, the process of manufacture of a product and the end use to which it is put, cannot necessarily be determinative of the classification of that product under a fiscal schedule like the Central Excise Tariff. What is more important is whether the broad description of the article fits in with the expression used in the Tariff...." 32. Moreover, the functional utility and predominant or primary usage of the commodity which is being classified must be taken into account, apart from the understanding in common parlance [see O.K. Play (India) Ltd. v. C.C.E., - 2005 (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levision or video signals. This along with other technological features plays a persuasive role in determining its intended use solely and principally with ADP machines. We find that the issue of classification of data projectors of various models has been examined by a Coordinate Bench of this Tribunal at Chennai vide Final Order Nos. 1643-1655/2009 dated 09.21.2009 in the Appellants own case i.e M/s Acer India Pvt Ltd Vs Commissioner of Customs, Chennai. The impugned goods are similar to the goods whose classification dispute came up for resolution in the said judgment. Para 3 of the said order is reproduced below:- "3. After hearing both sides and perusal of case records, we find that as per Chapter Note 5 (C) and (D) to Chapter 84, the monitors and projectors, not incorporating television reception apparatus are excluded from being classified under Heading 8471 even though they are of the kind solely or principally used in an automatic data processing system. We also find that projectors of a kind solely or principally used in an automatic data processing system of Heading 8471 are classified under sub-heading 8528.61. In fact, the impugned goods have been classified by the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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