https://www.taxtmi.com/caselaws?id=461698 Tribunal resolved two key issues regarding BCD exemption for digital cameras. The larger bench found that digital still image video cameras qualify for exemption if any one of three parameters falls below the prescribed threshold. The earlier Tribunal decision was overruled, with the court emphasizing literal interpretation of the notification and rejecting Revenue's narrow construction. The appellant's cameras were deemed eligible for duty exemption, and the appeal was allowed. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 22 Apr 2025 19:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461698 Tribunal resolved two key issues regarding BCD exemption for digital cameras. The larger bench found that digital still image video cameras qualify for exemption if any one of three parameters falls below the prescribed threshold. The earlier Tribunal decision was overruled, with the court emphasizing literal interpretation of the notification and rejecting Revenue's narrow construction. The appellant's cameras were deemed eligible for duty exemption, and the appeal was allowed. Case-Laws Customs Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461698