9911796707
TMI Blog2024 (10) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs, Chennai [ 2010 (11) TMI 898 - CESTAT BANGALORE] , the Tribunal after considering similar set of facts held ' Looking at the features of the Impugned data projectors imported by the appellants, we have no 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.' The said judgment has been followed subsequently by this Tribunal in one of the respondent s own case i.e., M/s. Acer India Pvt. Ltd. vs. CC, Chennai [ 2024 (1) TMI 147 - CESTAT CHENNAI] , wherein the benefit of the Notification No.24/2005-Cus. dated 01.03.2005 has been extended to the imported DLP Data P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass viz., classification of DLP data projectors. In Appeal No. C/20068/2018 (M/s. Antrax Technologies Pvt. Ltd.), the respondent declared their imported product as Video Projector with Accessories (PT-W17KE Color DLP Projector) ; whereas in Appeal No. C/21145/2018 (M/s. Accer India Pvt. Ltd.), the respondent declared the imported goods as DLP Data Projectors - Model X1140A, SVG 2700 LmAIL and Data Projectors - Model Acer k 330 LED DLP WXGA500 Lm AILS . In both the cases, the respondents have declared the classification of the imported goods under Customs Tariff Heading (CTH) 8528 6100 by claiming exemption from Basic Customs Duty (BCD) under Notification No.24/2005-Cus. (Sl.No.17) dated 01.03.2005, whereas the Revenue proposed its classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) to Chapter 84 the monitors and projectors, not incorporating television reception apparatus are to duded 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 original authority in respect of 12 out of 13 cases under Heading 8528.61. Only in one case the same has been classified by the original authority in the residual category 8528.69. The impugned exemption Notification No. 24/2005 dated 1.3.2005 as amended during the relevant period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 847 (Tri. Chennai) which has been affirmed by Hon ble Supreme Court as reported at 2019 (366) E.L.T A173 (S.C.). We also find that the said judgment has been followed subsequently by this Tribunal in one of the respondent s own case i.e., M/s. Acer India Pvt. Ltd. vs. CC, Chennai: 224 (1) TMI 147 CESTAT CHENNAI, wherein the benefit of the Notification No.24/2005-Cus. dated 01.03.2005 has been extended to the imported DLP Data Projectors classified under CTH 8528 6100. 5. In view of the consistent opinion of this Tribunal, we are of the view that merely because the imported products have additional facility like attachment of Video Port, S-Video Port, HDMI, etc., the impugned goods cannot be classifiable under CTH 8528 6900. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
