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
By Sneha Sukumaran Mullakkal - On October 1, 2024 11:00 am - 2 mins read
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)”…

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