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    <title>2025 (4) TMI 1343 - CESTAT NEW DELHI</title>
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    <description>CESTAT New Delhi set aside the Commissioner (Appeals) order dated 20.03.2018 that denied basic customs duty exemption for imported digital still image video cameras. The Tribunal held that the digital cameras qualified for exemption under Notification 25/2005 dated 01.03.2005 as amended by notification dated 17.03.2012. Following precedent from a Division Bench decision in similar appeals, the Tribunal allowed the appeal and granted the appellant eligibility for basic customs duty exemption under the said notification.</description>
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      <title>2025 (4) TMI 1343 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=769429</link>
      <description>CESTAT New Delhi set aside the Commissioner (Appeals) order dated 20.03.2018 that denied basic customs duty exemption for imported digital still image video cameras. The Tribunal held that the digital cameras qualified for exemption under Notification 25/2005 dated 01.03.2005 as amended by notification dated 17.03.2012. Following precedent from a Division Bench decision in similar appeals, the Tribunal allowed the appeal and granted the appellant eligibility for basic customs duty exemption under the said notification.</description>
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