https://www.taxtmi.com/caselaws?id=468337 Classification of a composite digital camera under Chapter 85 turns on its principal function under the tariff scheme and the General Rules for Interpretation. A Canon camera whose primary character was still image capture, despite advanced video capability, was treated as classifiable under Customs Tariff Item 8525 89 00; standard accessories compulsorily supplied with the camera and not separately charged followed the camera's classification, while separately supplied optional accessories would be classified on their own terms. The same principal-function analysis applied to exemption under Sl. No. 502 of Notification No. 50/2017-Cus: a digital still image video camera remained eligible even if it could also record moving images, and the absence of a video-duration limit did not exclude it. en-us Mon, 19 Sep 2022 00:00:00 +0530 Wed, 29 Apr 2026 12:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468337 Classification of a composite digital camera under Chapter 85 turns on its principal function under the tariff scheme and the General Rules for Interpretation. A Canon camera whose primary character was still image capture, despite advanced video capability, was treated as classifiable under Customs Tariff Item 8525 89 00; standard accessories compulsorily supplied with the camera and not separately charged followed the camera's classification, while separately supplied optional accessories would be classified on their own terms. The same principal-function analysis applied to exemption under Sl. No. 502 of Notification No. 50/2017-Cus: a digital still image video camera remained eligible even if it could also record moving images, and the absence of a video-duration limit did not exclude it. Case-Laws Customs Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468337