https://www.taxtmi.com/caselaws?id=468337 A digital camera principally designed for still photography, with advanced video recording capability, was treated as falling within the residuary tariff sub-heading for other digital cameras rather than the special sub-headings for high-speed, radiation-hardened or night-vision models. Compulsorily supplied standard accessories followed the classification of the principal goods, while optional accessories were not covered by the same treatment. On the exemption question, the notification entry for digital still image video cameras was applied on a principal-function basis, so a camera whose main function is still imaging remained eligible even though it could also record moving images. The customs exemption was accordingly extended to the camera with its compulsory standard accessories. 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 A digital camera principally designed for still photography, with advanced video recording capability, was treated as falling within the residuary tariff sub-heading for other digital cameras rather than the special sub-headings for high-speed, radiation-hardened or night-vision models. Compulsorily supplied standard accessories followed the classification of the principal goods, while optional accessories were not covered by the same treatment. On the exemption question, the notification entry for digital still image video cameras was applied on a principal-function basis, so a camera whose main function is still imaging remained eligible even though it could also record moving images. The customs exemption was accordingly extended to the camera with its compulsory standard accessories. Case-Laws Customs Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468337