https://www.taxtmi.com/caselaws?id=449985 AAR ruled that Nikon Camera Model N2120 is classifiable under CTH 8525 89 00 and eligible for exemption under S. No. 502 of Notification No. 50/2017-Cus as a Digital Still Image Video Camera. Despite unlimited recording capability, the camera's principal function remains still photography, making it eligible for the exemption benefit. Standard accessories presented together attract same classification, while optional accessories merit separate classification under appropriate tariff headings. en-us Wed, 20 Sep 2023 00:00:00 +0530 Thu, 04 Apr 2024 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449985 AAR ruled that Nikon Camera Model N2120 is classifiable under CTH 8525 89 00 and eligible for exemption under S. No. 502 of Notification No. 50/2017-Cus as a Digital Still Image Video Camera. Despite unlimited recording capability, the camera's principal function remains still photography, making it eligible for the exemption benefit. Standard accessories presented together attract same classification, while optional accessories merit separate classification under appropriate tariff headings. Case-Laws Customs Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449985