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Customs - Highlights / Catch Notes

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Classification of imported goods - digital cameras - There is ...

Case Laws     Customs

April 25, 2023

Classification of imported goods - digital cameras - There is nothing on record to indicate that the imported goods do not conform to the description that entitles them to the benefit of exemption in the impugned notification. The rescinding of the Explanation therein has done away with any technical specification that may, at some in the past, have served to segregate ‘digital still image video camera’ as eligible and ineligible for the exemption. - AT

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