2008 (11) TMI 486

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..... o, Member (J)]. - The appellants do not want to be heard. Their additional written submissions are available on record, which indicate that they are relying on a decision of this Tribunal on a similar classification dispute. The item arising for classification is USB digital camera imported by the appellants. According to them, it is classifiable under SH8471.80 of the First Schedule to the Cu .....

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..... (b) It is connectable to the central processing unit either directly or through one or more other units; and (c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. The web camera has all the conditions in terms of Note 5(B). In terms of 5(E), only machines performing a specific function and do not function in conjunction with an automatic data pr .....

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..... judgment of the Tribunal in case of Karamchand Thapar Bros. (C.S.) Ltd. v. Collector of Customs, Bombay, holding that camera and other spares/accessories also fall under Heading 84. 71 in terms of Note 4 of Section XVI is a correct order which is required to be followed to a situation prior to and subsequent to the amendment. We are of the considered opinion that only the Digital camera which ke .....

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