2004 (10) TMI 477

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..... er per : K.D. Mankar, Member (T)]. This appeal is filed by the revenue against the order-in-appeal passed by the Commissioner (Appeals). The dispute relates to classification of Polaroid Digital Imaging Systems , consisting of PRO palette 8000, HR 6000 (film recorder), Sprintscan 35 scanner and camera back for PPS. The respondents claimed the assessment under Customs Tariff Heading No. 8471 .....

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..... ng the above findings of the Assistant Commissioner, the Commissioner (Appeals) held that, the device is more than a camera. Camera as defined in H.S. explanatory notes is a box holding a film and containing a shutter. In the realm of digital photography, a digital camera is similar to a conventional camera. Only difference being it contains CCD in place of a film. Further going by trade parlance, .....

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..... HR 6000 (film recorder), Sprintscan 35 scanners, 6x7 Camera Back for PPS. 5. It is further stated that the goods were examined and were found with a camera and also HR 6000 with additional camera. On scrutiny of catalogue/literature produced and that found in packages it was revealed that the system produces a presentation slide or photographic image with extremely accurate shading, smooth rampe .....

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