2008 (11) TMI 486

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.... SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants do not want to be heard. Their additional written submissions are available on record, which indicate that they are relying on a decision of this Tribunal on a similar classification dispute. The item arising for classification is USB digital camera imported by the appellants. According to them, it is classifiable....

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....ncipally used in an automatic data processing system; (b) It is connectable to the central processing unit either directly or through one or more other units; and (c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. The web camera has all the conditions in terms of Note 5(B). In terms of 5(E), only machines performing a specific functi....

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....dly, Web camera functions along with PC. Therefore the earlier judgment of the Tribunal in case of Karamchand Thapar & Bros. (C.S.) Ltd. v. Collector of Customs, Bombay, holding that camera and other spares/accessories also fall under Heading 84. 71 in terms of Note 4 of Section XVI is a correct order which is required to be followed to a situation prior to and subsequent to the amendment. We are ....