Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Dashcams are analysed under Heading 85.25 and, applying Rule 1 of the General Rules for Interpretation, HSN notes and chapter notes, are treated as digital cameras or video camera recorders. Because they do not meet the specific descriptions for sub-headings 8525.81, 8525.82 or 8525.83, they fall under the residual tariff item 8525 89 00. On exemption, the article distinguishes dashcams from digital still image video cameras and treats their principal function as continuous digital video recording rather than still imaging, so the nil-duty entry is inapplicable. It also states that dashcams are neither CCTV cameras nor IP cameras, so the concessional basic customs duty entry applies.
Dashcams are analysed under Heading 85.25 and, applying Rule 1 of the General Rules for Interpretation, HSN notes and chapter notes, are treated as digital cameras or video camera recorders. Because they do not meet the specific descriptions for sub-headings 8525.81, 8525.82 or 8525.83, they fall under the residual tariff item 8525 89 00. On exemption, the article distinguishes dashcams from digital still image video cameras and treats their principal function as continuous digital video recording rather than still imaging, so the nil-duty entry is inapplicable. It also states that dashcams are neither CCTV cameras nor IP cameras, so the concessional basic customs duty entry applies.
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