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    <title>Devices Classified as Digital Cameras Under Tax Regulations: Watch and Iwatch DVR Used for Image Recording.</title>
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    <description>Classification of Watch (Digital ATM Surveillance Solution) &amp; Iwatch DVR (Digital Video Recording) - Since the prime function of these devices as explained by the Appellant is to record images, it is nothing but a digital camera and needs to be classified accordingly.</description>
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      <description>Classification of Watch (Digital ATM Surveillance Solution) &amp; Iwatch DVR (Digital Video Recording) - Since the prime function of these devices as explained by the Appellant is to record images, it is nothing but a digital camera and needs to be classified accordingly.</description>
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