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TMI Blog2019 (2) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... net 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. Before the Ld. Commissioner (Appeals) as well as before this forum, that is in the grounds of appeal, even though the appellant had claimed that the product recorded by them is not a video camera but meant to record still image primarily, however, could not produce any evidence to support their claim - impugned order upheld - appeal dismissed - decided against appellant. - Appeal No. C/1181/2012 - A/87561/2018 - Dated:- 4-10-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) None for Appellant Ms. Trupti Chavan, Asstt. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s video camera hence, not eligible to the benefit of the said notification. 5. We find that the short issue involved in the present appeal is whether the imported item namely TCL Still Image Digital Video Cameras-DV522 eligible to the benefit of exemption notification No. 25/2005-Cus. Dt. 1.3.2005 (Sr. No. 13) of the said notification. The Revenue alleging that the imported item is Video Camera (Camcorders) whose main function is recording of images of moving objects, could not confine only to Still images, denied the benefit of the said exemption notification. Before the Ld. Commissioner (Appeals), appellant could not able to justify, even though claimed that the primary function of the imported Camcorders DV 552 is meant for record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 film cameras. Cameras of this type are also not eligible for the benefit of these notifications. 7. It is accordingly clarified that the benefit of entry at Sl. No. 314 of notification No.21/2002- Cus. as well as Sl.No.13 of Notification 25/2005- Customs dated 1.3.2005 would be available to digital cameras with still image recording as its principal function. This would also include those digital cameras that have the capability of recording moving images ..... X X X X Extracts X X X X X X X X Extracts X X X X
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