Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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