2004 (10) TMI 477

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....DR, for the Appellant. None, for the Respondent. [Order per : K.D. Mankar, Member (T)]. - This appeal is filed by the revenue against the order-in-appeal passed by the Commissioner (Appeals). The dispute relates to classification of "Polaroid Digital Imaging Systems", consisting of PRO palette 8000, HR 6000 (film recorder), Sprintscan 35 scanner and camera back for PPS. The respondents cl....

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....nd reproduce it on 35mm film instantly. 2. Notwithstanding the above findings of the Assistant Commissioner, the Commissioner (Appeals) held that, the device is more than a camera. Camera as defined in H.S. explanatory notes is a box holding a film and containing a shutter. In the realm of digital photography, a digital camera is similar to a conventional camera. Only difference being it c....

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....ed goods are described as Polaroid Digital Imaging System PRO Palette 8000, HR 6000 (film recorder), Sprintscan 35 scanners, 6x7 Camera Back for PPS. 5. It is further stated that the goods were examined and were found with a camera and also HR 6000 with additional camera. On scrutiny of catalogue/literature produced and that found in packages it was revealed that the system produces a pres....