2019 (2) TMI 1314

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..... for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. 150/Mumbai-III/2012 dt. 08.08.2012 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. None present for the appellant despite the notice. Heard the learned AR for the Revenue. 3. Briefly stated the facts of the case are that the appellant had imported "TCL Still Image Digital Video Came .....

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..... s, but still 'cameras'. It is his contention that since the appellant could not produce the relevant user manual/product literature; the Ld. Commissioner (Appeals) considering the operating procedure and other features, held that it is classifiable under CTH 85258030 as video camera hence, not eligible to the benefit of the said notification. 5. We find that the short issue involved in the presen .....

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..... ion and usage from the internet and also the circular of the board on the issue, came to the conclusion that the imported product is a 'Video Camera' and not eligible to the benefit of said notification. The Board in its circular No.32/2007-Cus. Dt. 10.9.2007 after due consideration of the eligibility of different types of cameras to the benefit of exemption notification No. 25/2005-Cus. Dt. 1.3.2 .....

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..... gh they are primarily still image cameras. Such cameras fall under tariff item 8525 80 20. However, digital cameras that can take both still images and moving images like Camcorder or video recorder falling under Tariff item 8525 80 30 shall not be covered under the said entry. Digital still image video cameras can also be differentiated from the still cameras of heading 9006 i.e. photographic fil .....

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..... dless to mention in claiming the benefit of an exemption notification the burden lies heavily on the person who claim the exemption. In the present case, the appellant could not discharge the said burden. This principle has been laid down by the Hon'ble Supreme Court in the case of Commissioner of Customs (Import), Mumbai Vs. Dilip Kumar & Company 2018 (361) ELT 577 (SC). In the result, the impugn .....

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