Classification of Thermal Camera capable of infrared imaging and measuring temperature

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.... I am directed to say that divergence of practice regarding the classification of Thermal Camera capable of infrared imaging and measuring temperature has been brought to the notice of the Board. This item is being assessed under Customs Tariff Headings 9006.59, CTH 9027.30 or 9027.50 in different Commissionerates. 2. Perusal of catalogue of `Thermacam SC 1000' which is a thermal camera, indicat....

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....o specific temperature zones and can be put to analytical use only. 3. This matter was discussed in the Tariff Conference of Chief Commissioners of Customs held at Visakhapatnam on 25th and 26th September, 2003. 4. The Conference came to the conclusion that the item does not function as a camera in the conventional sense. Therefore, CTH 90.06 was ruled out. The main dispute is whether CTH 9027.3....