https://www.taxtmi.com/caselaws?id=788761 Vehicle-mounted dashcams designed principally for continuous digital video recording are classifiable under Tariff Item 8525 89 00 as other television cameras, digital cameras and video camera recorders. Applying the General Rules for Interpretation and the HSN Explanatory Notes, the ruling found that such goods do not fall within the special sub-categories for high-speed, radiation-tolerant or night-vision cameras. The devices also do not qualify as digital still image video cameras for the nil-rate entry under Sl. No. 288, because still-image capture is only incidental. However, they may qualify for the concessional benefit under Sl. No. 289 where they are not CCTV cameras or IP cameras. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788761 Vehicle-mounted dashcams designed principally for continuous digital video recording are classifiable under Tariff Item 8525 89 00 as other television cameras, digital cameras and video camera recorders. Applying the General Rules for Interpretation and the HSN Explanatory Notes, the ruling found that such goods do not fall within the special sub-categories for high-speed, radiation-tolerant or night-vision cameras. The devices also do not qualify as digital still image video cameras for the nil-rate entry under Sl. No. 288, because still-image capture is only incidental. However, they may qualify for the concessional benefit under Sl. No. 289 where they are not CCTV cameras or IP cameras. Case-Laws Customs Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788761