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TMI Blog2018 (3) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... ice which is acts as an intermediary between the cameras and the network. In other words it receives images taken by the cameras and converts them into a digital form and feeds the same into the network - With reference to the assertion of Revenue that the said video server has memory to store the video images, the Commissioner (Appeals) has countered that the temporary storage/buffer of video ima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent had imported Video Server and classified the same under Heading 85177090. Ld. AR claimed that the said video server is a video recording device , which is classifiable under heading 85219090. He pointed out that the heading 85.21 is not eligible for exemption under Notification No. 24/2005-CUS which exempts from the basic duty only goods falling under heading 85.17. 2.1. The Ld. AR relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 85.17 but are classifiable under heading 8471. 3. Ld. Counsel for the respondent relied on the impugned order. He pointed out that the impugned order examines the products in detail and examines all the issues raised in the grounds of appeal. 4. We have gone through the rival submissions, we find that the respondent have imported video servers which have been described in the catalogue as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) has clarified that the said recording does not happen on the device but on the computer or client workstation only. In these circumstances the video server cannot be called a recording device. Revenue has also relied on the fact that catalogue observes that other applications and clients can also access these video and audio streams/images directly. The Commissioner (Appeals) has exam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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