https://www.taxtmi.com/caselaws?id=467258 Applying the General Rules for Interpretation (Rule 6 read with Rule 1) and Note 3 to Section XVI, the camera does not meet specific Chapter 85 sub heading notes and is therefore classifiable by principal function as "Other: Television cameras, digital cameras and video camera recorders" under sub heading 8525 89 00; standard accessories presented together are covered by the Accessories (Condition) Rules, 1963. Separately, the camera's design and features demonstrate a principal function of still photography, bringing it within the category "Digital Still Image Video Camera" and entitling it to the exemption under Notification entry S. No. 502 applicable to that class. en-us Fri, 13 Jan 2023 00:00:00 +0530 Thu, 12 Mar 2026 19:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467258 Applying the General Rules for Interpretation (Rule 6 read with Rule 1) and Note 3 to Section XVI, the camera does not meet specific Chapter 85 sub heading notes and is therefore classifiable by principal function as "Other: Television cameras, digital cameras and video camera recorders" under sub heading 8525 89 00; standard accessories presented together are covered by the Accessories (Condition) Rules, 1963. Separately, the camera's design and features demonstrate a principal function of still photography, bringing it within the category "Digital Still Image Video Camera" and entitling it to the exemption under Notification entry S. No. 502 applicable to that class. Case-Laws Customs Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467258