TaxTMI 
TaxTMI 
Classification of Digital Still Image Video Camera - Admissibility of Notification benefits
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.... of Revenue Central Board of Excise & Customs 159A, North Block, New Delhi-1. Dated 10th September, 2007. To All Chief Commissioners of Customs. All Chief Commissioners of Customs & Central Excise. Chief Departmental Representatives, CESTAT. All Commissioners of Customs. All Commissioners of Customs & Central Excise. Subject: Classification of Digital Still Imag....
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.....40 consisted of a combination of video camera and a video recording or reproducing apparatus; these apparatus record the images taken by the camera. All types of digital cameras perform these functions. With effect from 1.1.2007, based on HS 2007 changes, all digital cameras have been grouped under tariff item 8525 80 20 of the Customs Tariff Act, 1975 as 'digital cameras'. However, 'Video ....
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....on Tariff and Allied Matters in 2006, wherein it was decided that only those digital cameras that record still images on Video format are covered under the description of the exemption entry i.e. 'digital still image video cameras'. However, to ensure uniformity, it was decided that the Board would issue a circular in this regard. The minutes of this Conference were circulated to the f....
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....ing, transmitting, and reconstructing a sequence of still images representing scenes in motion. The term "Still image video" camera covers the types of camera that take still images and stores them as single frame of video. These single video frames, when reproduced at a specified frame rate achieve an illusion of a moving image. The minimum frame rate is about fifteen frames per second. The term ....