https://www.taxtmi.com/caselaws?id=396820 Imported action cameras were held to fall under CTH 8525 80 20 as digital cameras because the tariff heading, HSN notes and trade understanding covered devices that record images in digital form on internal storage, including still and moving images. The residuary entry under CTH 8525 80 90 was therefore inapplicable. On that basis, Notification No. 50/2017-Cus. was also available, as it granted nil duty to goods under that tariff item and its scope could not be narrowed by conditions from an earlier superseded notification or by a customs circular. Revenue's denial of exemption was set aside. en-us Fri, 17 Jul 2020 00:00:00 +0530 Wed, 10 Feb 2021 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396820 Imported action cameras were held to fall under CTH 8525 80 20 as digital cameras because the tariff heading, HSN notes and trade understanding covered devices that record images in digital form on internal storage, including still and moving images. The residuary entry under CTH 8525 80 90 was therefore inapplicable. On that basis, Notification No. 50/2017-Cus. was also available, as it granted nil duty to goods under that tariff item and its scope could not be narrowed by conditions from an earlier superseded notification or by a customs circular. Revenue's denial of exemption was set aside. Case-Laws Customs Fri, 17 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396820