https://www.taxtmi.com/caselaws?id=459445 CESTAT NEW DELHI held that appellant was entitled to BCD exemption under N/N. 25/2005-Cus. dated 01.03.2005 as amended by N/N. 15/2012-Cus. dated 17.03.2012 for imported digital still image video cameras. The tribunal ruled that the three parameters in the notification's explanation must be read cumulatively, and if any parameter falls below the threshold limit, the cameras qualify for exemption. Since the imported cameras recorded videos for limited time (29 minutes 59 seconds) in single sequence, they met exemption criteria despite having dual functionality for still images and video recording. en-us Fri, 14 Jun 2024 00:00:00 +0530 Fri, 13 Dec 2024 19:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459445 CESTAT NEW DELHI held that appellant was entitled to BCD exemption under N/N. 25/2005-Cus. dated 01.03.2005 as amended by N/N. 15/2012-Cus. dated 17.03.2012 for imported digital still image video cameras. The tribunal ruled that the three parameters in the notification's explanation must be read cumulatively, and if any parameter falls below the threshold limit, the cameras qualify for exemption. Since the imported cameras recorded videos for limited time (29 minutes 59 seconds) in single sequence, they met exemption criteria despite having dual functionality for still images and video recording. Case-Laws Customs Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459445