https://www.taxtmi.com/caselaws?id=293402 TCL-DV710 digital cameras were treated as digital cameras under tariff item 8525 80 20 because they could record still and moving images in digital form and store them on internal or semiconductor media for viewing on other devices. The exemption notification used no definition, so the popular and commercial meaning, together with the HSN explanatory notes and the circular, was applied. On the admitted features, the limited video-recording capability did not convert the goods into camcorders or video camera recorders under tariff item 8525 80 30. The cameras were therefore held eligible for exemption as digital still image video cameras, with consequential benefits. en-us Wed, 05 Feb 2020 00:00:00 +0530 Wed, 10 Feb 2021 09:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293402 TCL-DV710 digital cameras were treated as digital cameras under tariff item 8525 80 20 because they could record still and moving images in digital form and store them on internal or semiconductor media for viewing on other devices. The exemption notification used no definition, so the popular and commercial meaning, together with the HSN explanatory notes and the circular, was applied. On the admitted features, the limited video-recording capability did not convert the goods into camcorders or video camera recorders under tariff item 8525 80 30. The cameras were therefore held eligible for exemption as digital still image video cameras, with consequential benefits. Case-Laws Customs Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293402