2019 (2) TMI 1314

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Trupti Chavan, Asstt. Commr. (A.R) for respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. 150/Mumbai-III/2012 dt. 08.08.2012 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. None present for the appellant despite the notice. Heard the learned AR for the Revenue. 3. Briefly stated the facts of the case are that the appellant had im....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....roduct imported by them was not video cameras, but still 'cameras'. It is his contention that since the appellant could not produce the relevant user manual/product literature; the Ld. Commissioner (Appeals) considering the operating procedure and other features, held that it is classifiable under CTH 85258030 as video camera hence, not eligible to the benefit of the said notification. 5. We fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Commissioner taking the product description and usage from the internet and also the circular of the board on the issue, came to the conclusion that the imported product is a 'Video Camera' and not eligible to the benefit of said notification. The Board in its circular No.32/2007-Cus. Dt. 10.9.2007 after due consideration of the eligibility of different types of cameras to the benefit of exe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... moving images for limited period of time although they are primarily still image cameras. Such cameras fall under tariff item 8525 80 20. However, digital cameras that can take both still images and moving images like Camcorder or video recorder falling under Tariff item 8525 80 30 shall not be covered under the said entry. Digital still image video cameras can also be differentiated from the sti....