https://www.taxtmi.com/article/detailed?id=16739 Imported camera modules for mobile phones were held not to qualify for the Social Welfare Surcharge exemption available to digital still image video cameras under Notification No. 11/2018-Cus. The exemption depended on satisfying both the tariff classification under CTH 8525 80 20 and the goods description in the notification, and classification alone was insufficient where the imported item was only a camera module and not a complete standalone camera. Exemption notifications were to be strictly interpreted, with the burden on the assessee to prove full eligibility. en-us Wed, 24 Jun 2026 07:08:44 +0530 Wed, 24 Jun 2026 07:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16739 Imported camera modules for mobile phones were held not to qualify for the Social Welfare Surcharge exemption available to digital still image video cameras under Notification No. 11/2018-Cus. The exemption depended on satisfying both the tariff classification under CTH 8525 80 20 and the goods description in the notification, and classification alone was insufficient where the imported item was only a camera module and not a complete standalone camera. Exemption notifications were to be strictly interpreted, with the burden on the assessee to prove full eligibility. Articles Customs - Import - Export - SEZ Wed, 24 Jun 2026 07:08:44 +0530 https://www.taxtmi.com/article/detailed?id=16739