TaxTMI 
TaxTMI 
2020 (2) TMI 1434
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.... images like camcorder or video recorder shall not be eligible for the exemption; upheld classification under CTH 8525 80 30 on the basis of C.B.E. & C. Circular No. 32/2007. Learned Counsel for the appellants submits that the goods are correctly classifiable under CTH 8525 80 20, as it covers all digital cameras without any condition or exception; admittedly and undisputedly the goods imported are digital cameras and are correctly classifiable under CTH 8525 80 20; CTH 8525 80 30 is not appropriate because it covers video camera recorders other than digital cameras; imported goods being digital cameras cannot be classified under CTH 8525 80 30 by any stretch of imagination; as per Sl. No. 13 of exemption Notification No. 25/2005-Cus., digital still image video cameras falling of 8525 80 20 are exempted; there is no doubt that the digital cameras imported are capable of shooting still images as well as videos and hence, are squarely covered by Sl. No. 13 of Notification No. 25/2005. The department's case is that exemption will only be available for cameras which take moving images for limited period of time. 2.1 Learned Counsel for the appellants further submits that appell....
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....LEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS This group covers cameras that capture images and convert them into an electronic signal that is : (1) Transmitted as a video image to a location outside the camera for viewing or remote recording (i.e. television cameras); or (2) Recorded in the camera as a still image or as a motion picture (i.e. digital camera and video camera recorders). Many of the cameras of this heading may physically resemble the photographic cameras of heading 90.06 or the cinematographic cameras of heading 90.07. The cameras in heading 85.25 and the cameras in Chapter 90 typically include optical lenses to focus the image on a light-sensitive medium and adjustments to vary the amount of light entering the camera. However, photographic and cinematographic cameras of Chapter 90 expose images onto photographic film of Chapter 37, while the cameras of this heading convert the images into analogue or digital data. &n....
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....meant for capturing images/videos and stored the same on semiconductor media for viewing digitally on the camera itself and on other digital devices. 7. We find that the impugned goods have capacity to record video images also in addition to still images. Furthermore, on perusal of the literature submitted by the appellants, it is clear that the accessories of cameras include PC connection set indicating that they store images and/or video are stored digitally (without a film) in the camera and can be viewed digitally on other devices like computer etc. This conforms to the explanatory notes. Moreover, the notification does not define the cameras but says that the exemption is applicable to 'Digital Still Image Video Cameras'. Hon'ble Apex Court in the case of Associated Cement Co. Ltd. v. State of M.P. [2004 (168) E.L.T. 151 (S.C.)], held that when the words in the notification have not been specifically defined, then their popular or commercial meaning given by those dealing with them has to be resorted to. 8. We find that after alignment of the impugned Tariff Item was aligned with the Harmonised System of Nomenclature (HSN). As a result of the alignment, digital....
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....casting of visual images. It is a technology of electronically capturing, recording, processing, storing, 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 'digital still image video camera' covers only digital cameras that have the capability of taking still images. This would also include digital cameras that take 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 still cameras of heading 9006 i.e. photographic film cameras. Cameras of this type are also not eligible for the benefit of these notificatio....