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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 ..... o entry specifically for CCTV cameras and it is nowhere even hinted that CCTV cameras, which according to the appellant are neither digital cameras nor video camera recorders, would fall under the category of television cameras itself and hence, this argument of the assessee cannot be accepted. For these reasons, they cannot be classified under television camera, but rightly under Others for the period in dispute, since we cannot add or substitute our views/opinions, to negate Revenue s classification, just to go with appellant s claim which is based only on arguments. Appeal dismissed - decided against appellant. - Customs Appeal No. 41027 of 2019 - FINAL ORDER NO. 40071 / 2020 - Dated:- 6-2-2020 - MR. C. J. MATHEW, MEMBER (TECHNI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a submit that the Adjudicating Authority should have accepted the classification of the CCTV under CTH 8525 8010 itself without re-classifying the same under CTH 8525 8090; that similar goods, imported by another importer under Bill-of-Entry No. 6450438 dated 19.05.2018, were classified under CTH 8525 8010 by the Customs at New Delhi; that the Republic of Korea followed a Harmonized Commodity Description and coding system and the supplier issued the certificate of origin classifying the imported goods under CTH 8525 8010 only, etc. 3.2 Learned Advocate would inter alia further submit that CTH 8525 specifically covered transmission apparatus for radio broadcasting or television, including television camera, digital camera and video camera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us, classification has been provided and that CCTV cameras not figuring anywhere in the specific categories, has been rightly brought under Other under CTH 8525 8090. 5. We have heard both sides, perused the impugned Bill-of-Entry No. 6280158 dated 07.05.2018 placed on record and have also gone through the relevant HSN Explanatory Note and Notification No. 152/2009-Cus. (supra). During the hearing, Learned Advocate for the appellant also placed on record the certificate of origin issued by the exporter which is dated 19.11.2019. 6.1 The impugned Bill-of-Entry No. 6280158 dated 07.05.2018 filed by the appellant itself contains the CTH as 8525 8090. The appellant has also placed on record various other Bills-of-Entry like Bill-of-Entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no entry specifically for CCTV cameras and it is nowhere even hinted that CCTV cameras, which according to the appellant are neither digital cameras nor video camera recorders, would fall under the category of television cameras itself and hence, this argument of the assessee cannot be accepted. For these reasons, they cannot be classified under television camera, but rightly under Others for the period in dispute, since we cannot add or substitute our views/opinions, to negate Revenue s classification, just to go with appellant s claim which is based only on arguments. 8. Therefore, we do not see any merit in the appeal and hence the same is rejected. (Order pronounced in the open court on 06.02.2020) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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