Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
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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