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TMI Blog2020 (2) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... assessed the same at 'Nil' rate of Basic Customs Duty (BCD) in terms of Notification No. 152/2009-Cus. (Sl. No. 833) dated 31.12.2009. 1.2 The Assistant Commissioner of Customs/Adjudicating Authority did not accept the nil rate of BCD and hence, charged BCD at the rate of 15% vide Speaking Order issued in F.No.S.Misc.506/2018-Gr.5A- ACC dated 29.06.2018, against which the appellant preferred an appeal before the Commissioner of Customs (Appeals), Chennai and who vide impugned Order-in-Appeal AIR C.Cus I No. 83/2019 dated 26.03.2019 having rejected the appeal, the present appeal has been filed against the same before this forum. 2. When the matter was taken up for hearing, Shri. Hari Radhakrishnan, Learned Advocate, appeared for the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals), the burden of proof was always on the taxing authorities and a mere assertion was of no use, etc. 3.3 Learned Advocate concluded his arguments by submitting that as long as there was no denial that the goods in question was television cameras, either open circuit or closed circuit, it remains as television camera and hence, even the CCTV cameras are required to be classified as television cameras only; and hence, the appellant rightly claimed the classification under CTH 8525 8010 which is a specific entry for television camera, which was also supported by the certificate of country of origin and also a similar classification by the Delhi Customs. 4. Per contra, Learned Departmental Representative appearing for the Revenue suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J DIGITAL RECORDER-(CCTV SYSTEM EQUIPMENTS)", "AJ DIGITAL VIDEO RECORDER-(CCTV SYSTEM EQUIPMENTS)", "AJ CCTV CAMERA-(CCTV SYSTEM EQUIPMENTS)", "KAP NETWORK VIDEO RECORDER-(CCTV SYSTEM EQUIPMENTS)". The appellant has also placed on record the Bills-of-Entry of the other importer viz. M/s. Honeywell International India Pvt. Ltd. at pages 39 to 46 of the Appeal Memorandum and the descriptions of the goods are "AJ (CCTV CAMERA) (WIRED)", "AJ (DIGITAL VIDEO RECORDER) (VIDEO DUPLICATING SYSTEM WITH MASTER AND SLAVE CONTROL)" and "AJ (DIGITAL VIDEO RECORDER) (NETWORK DUPLICATING SYSTEM WITH MASTER AND SLAVE CONTROL)" 6.2 A close look at the above Bills-of-Entry reveals that there are differences as regards the descriptions of the imported goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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