https://www.taxtmi.com/caselaws?id=793637 Camera modules imported for use in cellular mobile phones were held not to qualify for Social Welfare Surcharge exemption under Notification No. 11/2018-Cus because, although classified under tariff item 85258020, they did not satisfy the further requirement of being a "Digital Still Image Video Camera." The modules were only parts of mobile phones at import stage and lacked independent camera features such as internal storage, output terminal, optical viewfinder or LCD. The notification was construed strictly, with the burden on the importer to prove full compliance with all exemption conditions. The demand, confiscation and penalty were therefore sustained. en-us Fri, 05 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793637 Camera modules imported for use in cellular mobile phones were held not to qualify for Social Welfare Surcharge exemption under Notification No. 11/2018-Cus because, although classified under tariff item 85258020, they did not satisfy the further requirement of being a "Digital Still Image Video Camera." The modules were only parts of mobile phones at import stage and lacked independent camera features such as internal storage, output terminal, optical viewfinder or LCD. The notification was construed strictly, with the burden on the importer to prove full compliance with all exemption conditions. The demand, confiscation and penalty were therefore sustained. Case-Laws Customs Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793637