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CESTAT determined digital still image video cameras qualify for basic customs duty (BCD) exemption under Notification No. 25/2005-Cus dated 01.03.2005, as amended by Notification No. 15/2012 dated 17.03.2012. Following a larger bench reference on 14.06.2024 in Customs Appeal No. 52218 of 2019, the tribunal held that the imported digital cameras are entitled to the exemption. The impugned order dated 28.10.2016 was set aside, and the customs appeals were allowed, granting relief to the appellants regarding the BCD exemption claim.
CESTAT determined digital still image video cameras qualify for basic customs duty (BCD) exemption under Notification No. 25/2005-Cus dated 01.03.2005, as amended by Notification No. 15/2012 dated 17.03.2012. Following a larger bench reference on 14.06.2024 in Customs Appeal No. 52218 of 2019, the tribunal held that the imported digital cameras are entitled to the exemption. The impugned order dated 28.10.2016 was set aside, and the customs appeals were allowed, granting relief to the appellants regarding the BCD exemption claim.
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