DLP Projectors classified as Data Projectors: CESTAT confirms Exemption for Principal use in Data Projection [Read Order]
The Tribunal, citing previous rulings, upheld the exemption, noting the principal use of the projectors was for data projection
CESTAT Bangalore – DLP Projectors – Service Tax – TAXSCAN
CESTAT Bangalore – DLP Projectors – Service Tax – TAXSCAN
The Bangalore bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) confirmed the classification of DLP projectors as "Data Projectors" under CTH 8528 6100, allowing an exemption from Basic Customs Duty under Notification No. 24/2005-Cus.
Antrax Technologies Pvt. Ltd.,the respondent-assessee,declared their imported product as "Video Projector with Accessories (PT-W17KE Color DLP Projector)" and classified it under CTH 8528 6100, claiming exemption from Basic Customs Duty under Notification No. 24/2005-Cus.
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The Revenue proposed its classification under CTH 8528 6900 as "other projectors," thereby denying the exemption. The assessee argued that additional features like Video Port, S-Video Port, and HDMI should not change the classification.
The Tribunal referenced previous judgments, including M/s. Acer India Private Limited vs. Commissioner of Customs, Chennai: 2010-TIOL-401-CESTAT-MAD, emphasizing that Chapter Note 5 (C) and (D) excluded monitors and projectors without television reception from Heading 8471, classifying those primarily used in data processing under sub-heading 8528.61. The original authority had classified the goods under Heading 8528.61 in 12 out of 13 cases, with only one in the residual category 8528.69. The Tribunal concluded that Notification No. 24/2005 exempted goods under sub-heading 8528.61, which includes projectors used for connecting to laptops and desktops, and determined that video compatibility did not impact classification as long as the principal use was for data projection.
This position was upheld in Epson India Pvt. Ltd. vs. CC, Chennai: 2019 (366) E.L.T. 847 (Tri. – Chennai), affirmed by the Hon’ble Supreme Court at 2019 (366) E.L.T A173 (S.C.). It was also referenced in M/s. Acer India Pvt. Ltd. vs. CC, Chennai: 224 (1) TMI 147–CESTAT CHENNAI, where the benefit of Notification No. 24/2005-Cus. was granted to imported DLP Data Projectors classified under CTH 8528 6100.
The two member bench comprising D.M Misra(Judicial Member) and R Bhagya Devi( Technical Member) held that additional features like Video Port, S-Video Port, and HDMI did not justify classification under CTH 8528 6900.
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Consequently the impugned order was upheld, and the Revenue's appeal was dismissed.
To Read the full text of the Order CLICK HERE
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