9911796707
TMI Blog2020 (2) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... n their popular or commercial meaning given by those dealing with them has to be resorted to. In view of the fact that the Tariff classification of the goods as per HSN is determined according to the standards prescribed by the World Customs Organisation, where India is a member country, we are of the considered opinion that the declaration made by the U.S. Court in respect of classification of the subject goods should have persuasive value in consideration of the classification of the disputed goods under CTH 8525 80 20 in the present case. In view of Circular No. 32/2007, dated 10-9-2007, exemption will be available to Digital Cameras with still image recording as the principal function. This should also include those digital cameras that have the capability of recording moving images for a limited period of time. We find that the appellants submit that on testing the product, if would be clear that the number of still image photos clicked would be about 200, whereas, at the same time, the video recording/shooting would be not more than 3 to 3.5 minutes - Revenue has not denied the fact and have not recorded any findings contracting the submissions of the appellant. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs video camera recorders other than digital cameras; imported goods being digital cameras cannot be classified under CTH 8525 80 30 by any stretch of imagination; as per Sl. No. 13 of exemption Notification No. 25/2005-Cus., digital still image video cameras falling of 8525 80 20 are exempted; there is no doubt that the digital cameras imported are capable of shooting still images as well as videos and hence, are squarely covered by Sl. No. 13 of Notification No. 25/2005. The department s case is that exemption will only be available for cameras which take moving images for limited period of time. 2.1 Learned Counsel for the appellants further submits that appellant vide letter dated 23-2-2010, submitted that the number of still photos would be 200 whereas the video recording would not be more than 3.5 minutes; the same was also demonstrated with the actual product before the lower authority; yet, the exemption was arbitrarily denied; C.B.E. C. Circular No. 32/2007 stipulates that the video recording should be for limited time is not supported by any authority or literature on the subject and is incorrect. Nevertheless, the product satisfies the conditions laid down in the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal that is : (1) Transmitted as a video image to a location outside the camera for viewing or remote recording (i.e. television cameras); or (2) Recorded in the camera as a still image or as a motion picture (i.e. digital camera and video camera recorders). Many of the cameras of this heading may physically resemble the photographic cameras of heading 90.06 or the cinematographic cameras of heading 90.07. The cameras in heading 85.25 and the cameras in Chapter 90 typically include optical lenses to focus the image on a light-sensitive medium and adjustments to vary the amount of light entering the camera. However, photographic and cinematographic cameras of Chapter 90 expose images onto photographic film of Chapter 37, while the cameras of this heading convert the images into analogue or digital data. . . . . . In digital cameras and video camera recorders, images are recorded onto an internal storage device or onto media (e.g. magnetic tape, optical media, semiconductor media or other media of heading 85.23). They may include an analogue/ digital co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t says that the exemption is applicable to Digital Still Image Video Cameras . Hon ble Apex Court in the case of Associated Cement Co. Ltd. v. State of M.P. [2004 (168) E.L.T. 151 (S.C.)], held that when the words in the notification have not been specifically defined, then their popular or commercial meaning given by those dealing with them has to be resorted to. 8. We find that after alignment of the impugned Tariff Item was aligned with the Harmonised System of Nomenclature (HSN). As a result of the alignment, digital cameras came to be classified under Tariff Item 8525 80 20 and video camera recorders were classified under Tariff Item 8525 80 30 of the CTH. With regard to proper classification of digital still image video camera , we find that on a prayer by M/s. Sony Electronics INC, U.S. Court of International Trade, New York, after detailed discussions and upon analysis of the relevant Tariff description, HSN notes and considering the functional test of the camera, vide judgment dated 23-12-2013, opined that digital still image video camera is that which is capable of recording still, images as well as videos, in digital format; the Court also held that it is irreleva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f time although 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 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 for a limited period of time. 10. In view of the above Circular, exemption will be available to Digital Cameras with still image recording as the principal function. This should also include those digital cameras that have the capability of recording moving images for a limited period of time. We find that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
