Camera module classification clarified: integrated camera assemblies qualify for concessional treatment while separate components face standard customs duty. The camera module comprises parts such as lens, sensor, FPCB assembly, bracket/holder, connectors and mechanical parts whose essential character is the camera; classification must follow Rule 3(b) GRI. Integrated camera assemblies that function only as cameras shall be treated as camera modules and attract the concessional basic customs duty rate under the relevant notification entry, whereas individual components imported separately will attract their applicable basic customs duty rates.
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Provisions expressly mentioned in the judgment/order text.
Camera module classification clarified: integrated camera assemblies qualify for concessional treatment while separate components face standard customs duty.
The camera module comprises parts such as lens, sensor, FPCB assembly, bracket/holder, connectors and mechanical parts whose essential character is the camera; classification must follow Rule 3(b) GRI. Integrated camera assemblies that function only as cameras shall be treated as camera modules and attract the concessional basic customs duty rate under the relevant notification entry, whereas individual components imported separately will attract their applicable basic customs duty rates.
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