TaxTMI 
TaxTMI 
2023 (3) TMI 180
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....Appeal No. 85302 of 2020, Customs Appeal No. 85303 of 2020, Customs Appeal No. 85380 of 2020, Customs Appeal No. 85381 of 2020, Customs Appeal No. 85382 of 2020, Customs Appeal No. 85383 of 2020, Customs Appeal No. 85384 of 2020, Customs Appeal No. 85385 of 2020, Customs Appeal No. 85386 of 2020, Customs Appeal No. 85387 of 2020, Customs Appeal No. 85997 of 2020, Customs Appeal No. 85998 of 2020, Customs Appeal No. 85999 of 2020, Customs Appeal No. 86000 of 2020, Customs Appeal No. 86001 of 2020, Customs Appeal No. 86002 of 2020, Customs Appeal No. 86003 of 2020, Customs Appeal No. 86004 of 2020, Customs Appeal No. 86005 of 2020, Customs Appeal No. 86006 of 2020, Customs Appeal No. 86007 of 2020, Customs Appeal No. 86013 of 2020,, Customs Appeal No. 86015 of 2020, Customs Appeal No. 86016 of 2020,Customs Appeal No. 86014 of 2020, Customs Appeal No. 86017 of 2020, Customs Appeal No. 86018 of 2020 HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) HON'BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) For the Appellant : Shri N.D. George, Advocate, For the Respondent : Shri D.S. Maan, Deputy Commissioner, Authorised Representative ORDER PER: SANJIV SRIVASTAVA These ....
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....ifiable under Heading No 85258090 and denying the exemption claimed. 2.5 Appeals filed by the appellant were vide the impugned order in appeal dated 04.07.2022 at, were disposed of Commissioner (Appeal) remanding the matter back to assessing officer for passing the speaking order as per Section 17 (5) of the Customs Act, 1962. 2.6 Appellant have filed the application for early hearing in the three appeal filed in the year 2022, stating that the appeals filed by them for the earlier period are coming up for hearing, and matter in their own case has been decided by the tribunal vide Final Orders No. A/85606-85642/2020 dated 17.7.2020. taking note of the submissions made the applications for early hearing are allowed and all the appeals are taken up for hearing together. 3.1 We have heard Shri N D George, Advocate for the appellant and Shri D S Maan, Deputy Commissioner, Authorized Representative for the revenue. 3.2 Arguing for the appellant learned counsel submits • The 'GoPro Cameras' imported were classified by the Appellants under Tariff Item 8525 80 20. The Appellants have been claiming exemption, from payment of basic customs duty, in term....
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.... about ITA notification or ETA approval requirement in the impugned order. Therefore, adjudicating authority cannot act beyond the order of appellate authority as held in the case of Adani Enterprises Ltd [2015 (324) E.L.T. 461 (Mad.)] • Hon'ble Supreme Court in Tata Teleservices case - 2006 (194) ELT 11 has held that circular cannot impose a restriction or limitation which is not there in the notification. Also refer to Inter Continental (India) Vs. UOI - 2003 ELT (154) 37 (Guj.) which stands affirmed by the Hon'ble Supreme Court. • Reliance on referral order in M/s Nikon India Pvt. Ltd. Versus Commissioner of Customs (Imports) New Custom House, New Delhi reported in 2022 (3) TMI 419,where reference is made to the Hon'ble President of CESTAT to constitute a Larger Bench, is not proper as the issue referred for resolution in Nikon matter is different and distinct from the issue involved in the present case of the Appellants. • The issue at hand namely classification of the imported "Digital Still Image Video camera" is already decided in favour of the Appellant by a decision in their own case by this Hon'ble Tribunal vide Final....
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....twhile notification 02/2002-cus was running parallel to notification no. 25/2005-Cus. The Notification No. 02/2002-Cus was superseded by Notification No. 12/2012-Cus dated 17.03.2012 and now the Notification no. 12/2012-Cus is superseded by Notification no. 50/2017-Cus dated 30.06.2017. Thus it is submitted that for impugned goods there were parallel notifications available from 2005 onward. • The parallel notification was available, because, the notification no. 50/2017-Cus is for general exemption to almost for all items coved by full tariff , but the notification no. 25/2005-Cus was issued for specific products of information technology, issued in compliance of WTO requirements. • Circular no. 32/2007-Cus, was issued in reference to the Notification no. 25/2005-Cus, it is also a fact it was issued in reference to the then General Exemption Notification no. 02/2002-Cus as at that time similar definition was available against the impugned goods in that notification also. However, it is true at present similar definition is not available in notification no. 50/2017-Cus. But, it cannot be concluded otherwise as now definition of the impugned goo....
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....ck. There's a Boost mode which, crops the frame a bit more for even more aggressive stabilisation. HyperSmooth 2.0 is available with all shooting modes. Another feature that has been brought over from the Hero 7 Black is the Time Warp, which automatically adjusts the speed of the footage based on the data that is being captured by the camera's custom GP1 sensor. The user of the impugned goods can even tap on the display in between the Time Warp to capture real-time footage to focus on something. • The interface has been redesigned a bit for easier accessibility. The user of the impugned goods can now easily switch between different fields of view or 'Digital Lenses' as GoPro calls it; create up to 10 presets for various types of activity which are typically captured; • Horizon Levelling for a cinematic effect and TimeWarp 2.0 lets the videographer vary the speed of the hyperlapse video when he needs it, by simply touching the display. • can shoot 4K video up to 60fps; slow motion video at up to 240fps at 1080p; live streaming; voice control and can recognise voice commands. • The 8th generation is the first to be compl....
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....r 32/2007 dated 10.09.2007 has also deliberated upon the specification of the "Digital Still image Video camera". According to the said Circular; • the digital cameras those record still images on Video format are covered under the description of the exemption entry i. e. "Digital Still image Video camera" • The "digital cameras" with still image recording as its principal function; • Also include those "digital Cameras" that have the capability of recording moving images for a limited period of time. • The explanation in Notification No.15/2012 dated 17.03.2012 has been provided which clarifies that "digital still image video camera" means a digital camera not capable of recording video with minimum resolution of 800 x 600 pixels, at minimum 23 frames per second, for at least 30 minutes in a single sequence using the maximum storage (including expanded) capacity"; • In the instant appeals the classification of the said product under CTH 85258020 as claimed by the Appellant is the issue under dispute. The Department's contention is the product is classifiable under residual CTH 85258090 as the said product....
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....he impugned goods being promoted, sold, bought and used as Action Cameras belong to this "Other" category. • Following characteristics of the Action camera differentiates it from the common digital still image video cameras. • Field of view- It is the angle which the lens covers. A 28mm wide angle lens covers about 63degrees whereas the Action cameras cover about an angle of 150 degree. That is one of the reasons why the still photographs shot with Action cameras suffer from Fish eye distortion. The standard digital cameras come with lens ranging from 18 to 50 mm for the point and shoot cameras. For DSLRs the standard lens starts at 50mm. The normal wide-angle lenses start at 18mm lens. But the GoPro action cameras come with distinctive ultra-wide-angle fisheye look. • Frame per Second- The finest of the common Digital Still image Video cameras boast of 10/12 Frame per second. Even the standard Video Cameras shoot with 24 per second. The worldwide standard frame rate for motion picture projection is 24 FPS. But the Action camera Gopro 8shoot with maximum240 frame per second. • Bit rate- Bit Rate is the amount of data encoded....
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....range of shutter speed, range of ISO, Megapixel, frame per second but the action cameras sold for their stabilization ability, indestructibility, waterproofing etc. • For the above reasons the Action cameras are different from the common digital cameras and video cameras. • This is well supported by the commercial or Trade perception of the impugned product. Common Parlance Test is the most common test used for classification of goods for Levy of Tax. Reliance is placed on the decision in case of United Offset Process Pvt. Ltd. [1989 Supp.(1) SCC 131], Porritts & Spencer (Asia) Ltd. A [1979 AIR 300, 1979 SCR (1) 545], Dunlop India Ltd. [[1976] 2 SCC 241], • In the instant appeal the Department has also adhered to that contention that digital camera having the facility to record video for more than 30 minutes cannot be classified as digital camera under CTH Subheading 85258020 as they fall into category of Video Camera. Acceptance of Appellant stance that since the impugned product is a digital camera and hence, classifiable under CTH 85258020 will make the CTH subheading 85258030otiose because; • Revenue submits ....
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....ulation on type of images to be captured. Under CTI 85258010, 85258020, 85258030 and even CTI 85258090 are meant for 'Digital Cameras'. If this submission is accepted, there is no need of CTI except CTI 85258020. i.e it will make other CTI otiose. • These are rightly classifiable under CTH 85208020 and after latest amendment in the CTH in 2022; it is classifiable under CTH 85258900 • The Notification Nos 25/2005 or 50/2017-cus granted exemption to 'DSC' and it referred Tariff Item 85258020- undersigned agree with this submission provided the instant goods are DSC i.e their principal function is of taking Still Images and all the specification are as per the explanation given in the description of the ITA notification no. 25/2005-Cus(SI no. 13). Undersigned again reiterate that impugned goods principal function is taking motion picture at higher frame rate per second and have feature to recording video in single sequence more than 30 minutes i.e video and it has specification of all the goods classifiable under CTI 85258010, 85258020 and 85258030, thus in terms of Section XVI, note 3 of Customs Tariff Act, said goods are classifiable under CTI 852580290 as ....
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....dered the issue on merits are identically worded and record as follows for rejecting the appeals on merits: 6. I have carefully gone through the submissions and facts of the case. The issue involved in the present matter is whether to extend the benefit under Sr. No. 502 of notification no. 50/2017- Cus dated 30.06.2017 which is applicable to "Digital still images video cameras" classifiable under CTH 85258020. I find that "Digital still images video cameras" were previously falling under CTH 85254000 and were exempted from BCD vide Notification No. 25/2005- Cus dtd. 01.03.2005 at Sr. No. 13. Further amendment had been made in the said. notification vide notification 15/2012 dated 17.03.2012 vide which "Digital still image video cameras" had been explained in the following manner: Explanation. - For the purposes of this entry, "digital still image video camera" means a digital camera not capable of recording video with minimum resolution of 800 x 600 pixels, at minimum 23 frames per second, for at least 30 minutes in a single sequence using the maximum storage including expanded) capacity' . Therefore a 'Digital still image video camera' requi....
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....Cus at Sl No 502 is admissible to the appellant. 4.5 Revenue has contended that the matter be kept pending as the issue has under dispute is akin to the dispute referred to larger bench by the Interim Order No 04/2022 dated 08.03.2022 in Customs Appeal No 52218 of 2019. We have considered the said order whereby following question has been referred to the larger bench: "(i) Whether the 'digital still image video cameras' imported by the appellant would be entitled to BCD exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012, whereby an 'Explanation' was added; (ii) Whether the Tribunal, in the decision rendered on 19.12.2017, has correctly interpreted the scope of 'Explanation'." 4.6 In the present case we are neither concerned with the exemption notification dated 01.03.2005 as amended by the notification dated 17.03.2012 nor with the explanation inserted by the amending notification. None of the issue which has been referred by the Delhi Bench is involved in the present case and hence we do not find any reason to keep these appeal is abeyance awaiting the decision of larger bench. 4.7 T....
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....eading 8525 80 (B) TELEVISION 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. .......... .......... .......... .......... In digital cameras and video camera recorders, images are recorded onto an internal storage device or onto media (e.g. ma....
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....hether on an internal storage medium or on interchangeable media. In general, the digital video camera recorders of these subheadings have the design which differs from digital cameras of subheading 8525 80 30. They often have a foldable viewfinder and are frequently presented together with a remote control. They always offer an optical zoom function during video recording. These digital video camera recorders may also have still image recording capability. Digital cameras are excluded from these subheadings if they are not capable, using the maximum storage capacity, of recording, in a quality of 800 x 600 pixels (or higher) at 23 frames per second (or higher) at least 30 minutes in a single sequence of video. 8525 80 99 Other This subheading covers video camera recorders (socalled 'camcorders') for the recording not only of sound and images taken by the camera but also of signals from external sources, for example, DVD-players, automatic data-processing machines or television receivers. The images thus recorded can be reproduced by means of an external television receiver or monitor. This subheading also includes 'camcorders' in which ....
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....eading 85258020, it is quite evident that for classification under this heading the goods under question should be a "Digital Camera" and the terms of the heading are not restricted to "Digital Still Image Video Camera". All the cameras which are digital cameras get classified under this heading. Further revenue do not dispute that the goods covered by the above referred bill of entries are "action cameras". In para 7 of the impugned order specific finding has been recorded to this effect. As per article available on Wikipedia (https://en.wikipedia.org/wiki/Action_camera assessed on 10.02.2023) following is explained about the action cameras: "An action camera or action cam is a digital camera designed for recording action while being immersed in it. Action cameras are therefore typically compact and rugged, and waterproof at surface-level. They typically use CMOS image sensors,[1] and can take photos in burst mode and time-lapse mode as well as record high-definition video (as of 2019, midrange to high-end action cameras can record 4K video at 60 fps). Slow-motion video recording at 120 or 240 fps is also a common feature. The camera is typically worn or....
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....ssification we clear in our view that the classification of the imported action cameras by the appellants of the models as indicated in table in para 1 will be under CTH 85258020, at the relevant time. 4.11 Our view is in line with the view expressed by the tribunal earlier in the case of appellant holding as follows: "8.3 For the period up to the year 2005-06, 'still image video cameras' and 'video camera recorders'; 'digital cameras' were classified under Tariff Item 8525 40 00 of the First Schedule to the Customs Tariff Act, 1975 (CTA). However, in the year 2006- 07, the Tariff Item was aligned with the Harmonised System of Nomenclature (HSN). As a result of the alignment, digital still image video cameras came to be classified under Tariff Item 8525 80 20 and video camera recorders were classified under Tariff Item 8525 80 30 of the CTH. With regard to proper classification of 'digital still image video camera', in the relied upon case, the Plaintiff M/s. Sony Electronics INC. prayed for a ruling: from the U.S, Court of International Trade, New York. After detailed discussions and upon analysis of the relevant Tariff description, HSN notes and considering the functi....
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....ity and low resolution in capturing the images, it has changed the classification and also denied the benefit contained in notification dated 30-6-2017. On close scrutiny of the product description mentioned in Heading 8525, we are not inclined to accept classification of subject goods under Tariff Item 8525 80 90, for the reason that the description under such sub-heading as 'others' is of more in general type. On the contrary, by accepting the trade parlance theory, confirmation of the manufacturer, HSN clarificatory notes etc., we find that the proper interpretation of the law and statute demands that the impugned goods are to be more appropriately classifiable under Tariff Item 8525 80 20, as claimed by the appellant." 4.12 Now coming to the issue of exemption claimed by the appellant under Notification No 50/2017-Cus is taken up for consideration. The relevant entry in the notification is reproduced below: S. No. Chapter or Heading, Sub- Heading or Tariff Item Description of Goods Standard Rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 502 85258020 Digital Still Image Video Cameras Nil - - To determin....
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....fied in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule, namely:- S.No. Heading, Sub-Heading or Tariff Item Description of Goods (1) (2) (3) 13. 8525 40 00 Digital still image video cameras 6. Thereafter, w.e.f. 01.01.2007, the notification dated 01.03.2005 was aligned with the Harmonised System of Nomenclature 8 amendments and the tariff entry for 'digital still image video cameras' was changed to CTI 8525 80 20, but the description remained the same. 7. A Circular dated 10.09.2007 was also issued clarifying the difference between 'digital still image video cameras' and 'video camera recorders'. It clarifies that the term 'digital still image video cameras' covers only digital cameras that have the capability of taking still images but this would also include digital cameras that take moving images for a limited period of time though they are primarily still image cameras. Such cameras would fall, it was clarified, under CTI 8525 80 20 but digital cameras that can take both still images and moving images like camco....
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....on of the imported goods namely, TCL-DV710 cameras under CTH 8525 80 20, which describes the goods as "Digital Cameras". There is no definition provided for the Digital Camera; neither the Customs Tariff nor Notification No. 25/2005. The HSN Explanatory notes to Heading 85.25 too do not have a definition for such goods as such. But the said Explanatory note describes the characteristic of a digital camera by explaining that the images are recorded on an internal storage device like semiconductor media; the camera has an output terminal, to send the images to other viewing machines. The features of a digital camera as submitted by the appellants are in conformity with the Explanatory Notes. According to the technical information, the 'digital cameras' are those wherein the images and/or video are stored digitally (without a film) in the camera and can be viewed digitally on other devices like computer etc. It is an admitted fact on record that the cameras imported by the appellant were 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 c....
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....pect of classification of the subject goods should have persuasive value in consideration of the classification of the disputed goods under CTH 8525 80 20 in the present case. 9. The Department relies upon Circular No. 32/2007, dated 10- 9-2007, the Circular mentions at Paras 5, 6 and 7 as follows : 5. The WCO has clearly outlined the features of the Digital Video camera. Such cameras have been described as Digital cameras that capture light images, convert them to digital electronic signals and then record such digital image data on internal or removable media (built-in memory or diskettes). These images can be reproduced by connecting the camera to a video monitor (or TV), an ADP machine, or by inserting the media in the ADP machine. This type of digital cameras can produce both video signals (e.g., NTSC, PAL, SECAM or other similar video format) and computer readable image data tike MPEG. 6. The term 'Video' relates to recording, reproducing or broadcasting 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 ....
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....deo cameras. It is not the case of the Department that the impugned goods are not digital cameras. Once the fact is established, exemption cannot be denied. Moreover, it is also not denied that the impugned cameras have a limited capability of recording videos. Even as per the Circular, such cameras are eligible for exemption. We also find that the case laws relied upon by the Department are not relevant in view of the above discussion and in view of the fact that goods discussed wherein are different" 4.14 In the case of Prestige Engineering India Ltd. [1994 (73) ELT 497 (SC)] Hon'ble Supreme Court, did not agreed to the contention of the revenue that the definition of the word manufacture as per Central Excise Act, 1944 should be referred to while interpreting the exemption notification observing as follows: "17.Sri Vellapally, learned counsel for the Revenue - and the Special Bench of the CEGAT - is, therefore, right in pointing out the said defect in the reasoning of the Calcutta and Gujarat High Courts and in saying that the expression "manufactured" in the Notification should be understood as defined in the Act. At the same time, we find it difficult to agree with th....
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....ls the operating field of the Notification. True it is that processes incidental or ancillary to the completion of the manufactured product are within the purview of the Notification, but it may not be correct to say that the Notification refers only to those processes and to nothing else. In the two illustrations given in Anup Engineering, viz., where the brass sheet is moulded into a brass pot and where the cloth piece is stitched into a suit, or in the illustration given by us, viz., where shoe uppers and soles etc. are supplied by the customer and the factory prepares shoes out of them, it cannot be said that the article that is entrusted to the factory (undertaking job-work) and the article that is supplied back to the customer are totally different. They are the same articles though in a different form. Insisting upon the same article being returned to the customer after undergoing the manufacturing process at the hands of the job-worker may rob the Notification of any substance whatsoever. The Special Bench evidently laid more emphasis upon the Explanation which led it to confine the operation of the Notification only to those processes which are incidental or ancillary to t....
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....005 was substituted w.e.f. 1-1-2007 and the Tariff Item was renumbered as 8525 80 20. No condition was prescribed in the said notification for grant of exemption from payment Customs duty. Subsequently, the above notification dated 1-3-2005 was amended vide Notification No. 15/2012-Cus., dated 17-3-2012. The effect of amendment was that against Sl. No. 13, for the entry in column (3) of the earlier notification dated 1-3-2005 in respect of the product 'Digital still image video cameras', an explanation was added by way of substitution, which reads as - 'For the purpose of this entry, 'digital still image video camera' means a digital camera not capable of recording video with minimum resolution of 800x600 pixels, at minimum 23 frames per second, for at least 30 minutes in a single sequence using the maximum storage (including expanded) capacity'. While the aforementioned notification dated 17-3-2012 was in existence, the Central Government, vide another Notification No. 50/2017-Cus., dated 30-6-2017, has prescribed 'Nil' rate of duty in respect of the said product, without attaching any condition thereto. The notification dated 30-6-2017 was issued by the Central Government in supe....
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.... digital still cameras as well as capable of capturing videos. Thus, we are of the considered opinion that the duty exemption provided under notification dated 30-6-2017 for 'digital still image video camera' should be available to the appellant. 10.1 Reference made by the Learned AR for Revenue to the Circular No. 32/2007-Cus., dated 10-9-2007 is incorrect on two folds. Firstly, the said circular was issued with respect to Sl. No. 13 of Notification No. 25/2005-Cus., dated 1-3-2005 and secondly, the said circular evidently referred to the restriction on Video recording as per the explanation provided within the notification defining the goods as 'digital still image video camera'. In the case in hand, the appellant had claimed the duty exemption provided under the Notification No. 50/2017-Cus., dated 30-6-2017, whereunder no condition was prescribed for availment of the benefit. The law is well settled by the Hon'ble Apex Court in the case of Tata Teleservices Ltd., (supra) that the C.B.E. & C. Circular cannot impose limitation or restriction, which is not provided in the notification itself." 4.16 Revenue has in its submission asserted that the parallel notification i....
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....tification No 50/2017_Cus was General exemption Notification and Notification No 25/2005-Cus as amended by the Notification No 15/2012 dated 17.03.2012, is more specific for the goods under question, is still in existence and should have been applied, was rejected by the Hon'ble Supreme Court in case of HCL Limited [2001 (130) ELT 405 (SC)] stating as follows: "The question in these appeals is covered in favour of the appellant by the order of this Court in Collector of Central Excise, Baroda v. Indian Petro Chemicals [1997 (92) E.L.T. 13]. Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him greater relief, regardless of the fact that that notification is general in its terms and the other notification is more specific to the goods." Hon'ble Supreme Court has in case of Share Medical Care [2007 (209) ELT 321 (SC)] has observed as follows: "14. In Kerala State Cooperative Marketing Federation Ltd. & Ors. v. Commissioner of Income Tax, (1998) 5 SCC 48 : JT 1998 (4) SC 145, interpreting Section 80-P(2)(a) of the Income Tax Act, 1961, this Court sa....
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....ion under category 2 of the notification or withdrawal of the said benefit cannot come in the way of the applicant in claiming exemption under category 3 if the conditions laid down thereunder have been fulfilled. The High Court also committed the same error and hence the order of the High Court also suffers from the same infirmity and is liable to be set aside." 4.18 Further we are also not in agreement with the submissions made by the revenue that at the relevant time there were two parallel exemption notifications available at the same time. Notification No 25/2005-Cus ate Sl No 13, was amended by the Notification No 39/2018-Cus dated 02.04.2018, stating as follows: "(i) against serial number 13, for the entry in column (3), after the words "Digital still image video cameras", the words "other than camera or camera module of cellular mobile phones" shall be inserted;" Thus the amended entry along with the explanation read as follows after the amendments made in 2018. S No Heading, Sub - heading or Tariff item Description of goods 13 85258020 Digital still image video cameras other than camera or camera module of cellular mobile phones Explanation.-F....
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..... The WCO has clearly outlined the features of the Digital Video camera. Such cameras have been described as Digital cameras that capture light images, convert them to digital electronic signals and then record such digital image data on internal or removable media (built-in memory or diskettes). These images can be reproduced by connecting the camera to a video monitor (or TV), an ADP machine, or by inserting the media in the ADP machine. This type of digital cameras can produce both video signals (e.g., NTSC, PAL, SECAM or other similar video format) and computer readable image data like MPEG. 6. The term 'Video' relates to recording, reproducing or broadcasting 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 stil....
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....ge cameras: as per the applicant's submission, the product under consideration will not have any limit on video recording capability in a single sequence; recording function will be dependent of the storage space and the temperature inside the camera: consequently. it appears that the impugned item falls out of the purview of the Digital Still Image Video Camera, for the reason that recording time is not limited; in this regard, and in view of the aforementioned circular, it appears that the impugned good is not eligible for the benefit of S.No. 502 of Notification No. 50/2017-Cus, dated 30.06.2017. However, the wording used in the said Circular lay emphasis on principal function and not exclude cameras which has the capability to record moving images for a unlimited period of time. Language used in the Circular is of inclusive nature whereby under the term. "Digital Still Image Video Camera includes, digital cameras that take moving images for limited period of time although they are primarily still image cameras. This may leads to inference that exemption under the notification is admissible to only those digital camera whose principal function relates to still photography. B....
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.... C/85274/2020 GOPRO HERO 7 6. 3460755 dt. 31.05.2019 C/85303/2020 GOPRO HERO 7 7. 3539203 dt. 06.06.2019 C/85295/2020 GOPRO FUSION 8. 3677307 dt. 17.06.2019 C/85297/2020 GOPRO HERO 7 9. 3727386 dt. 20.06.2019 C/85300/2020 GOPRO HERO 7 10. 3747309 dt. 21.06.2019 C/85298/2020 GOPRO HERO 7 11. 3866920 dt. 29.06.2019 C/85299/2020 GOPRO HERO 7 12. 3989502 dt. 09.07.2019 C/85292/2020 GOPRO HERO 7 13. 3988757 dt. 09.07.2019 C/85291/2020 GOPRO HERO 7 14. 4344857 dt. 03.08.2019 C/85296/2020 GOPRO HERO 7 15. 4437959 dt. 09.08.2019 C/85302/2020 GOPRO HERO 7 16. 4763630 dt. 04.09.2019 C/85293/2020 GOPRO HERO 8 17. 4991497 dt. 21.09.2019 C/85276/2020 GOPRO HERO 7 18. 5055978 dt. 25.09.2019 C/85272/2020 GOPRO HERO 7 19. 5127026 dt. 01.10.2019 C/85301/2020 GOPRO HERO 7 Impugned order while considering the appeals filed against the re assessment made on the Bill of entries without any speaking order records the findings as follows: 7. I find that the technical details as reflected in the technical literature o....
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....ntry Nos.& date Appeal No. Model No. 1. 5813154 dt. 26.11.2019 C/85384/2020 GOPRO HERO 8 2. 5699884 dt. 16.11.2019 C/85383/2020 GOPRO HERO 8 3. 5407513 dt. 23.10.2019 C/85382/2020 GOPRO HERO 8 4. 5203046 dt. 07.10.2019 C/85381/2020 GOPRO MAX 5. 5764317 dt. 21.11.2019 C/85386/2020 GOPRO MAX 6. 5502985 dt. 31.10.2019 C/85380/2020 GOPRO HERO 8 7. 5157192 dt. 03.10.2019 C/85385/2020 GOPRO MAX 8. 5794291 dt. 22.11.2019 C/85387/2020 GOPRO HERO 8 Impugned order while considering the appeals filed against the re assessment made on the Bill of entries without any speaking order records the findings as follows: "8. I find that the technical details as reflected in the technical literature of various models and also explained during the course of earlier personal hearing, the cameras imported by the appellant are action cameras which can be mounted on any moving object to record high resolution videos. I find that the cameras imported by the appellant are capable of recording of video having resolution 1080 and up to 4K, at the speed of more than 30 frames per second. Thus, these ....
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....PRO MAX 6. 6472132 dt.14.01.2020 C/86003/2020 GOPRO MAX 7. 6887362 dt.14.02.2020 C/86002/2020 GOPRO HERO 7 8. 6886690 dt.14.02.2020 C/86001/2020 GOPRO HERO 8 9. 6411448 dt.09.01.2020 C/853999/2020 GOPRO HERO 8 10. 6694645 dt.30.01.2020 C/853998/2020 GOPRO HERO 7 11. 6518546 dt.17.01.2020 C/86000/2020 GOPRO HERO 8 Impugned order while considering the appeals filed against the re assessment made on the Bill of entries without any speaking order records the findings as follows: "8. I find that the technical details as reflected in the technical literature of various models and also explained during the course of earlier personal hearing, the cameras imported by the appellant are action cameras which can be mounted on any moving object to record high resolution videos. I find that the cameras imported by the appellant are capable of recording of video having resolution 1080 and up to 4K, at the speed of more than 30 frames per second. Thus, these two conditions are not satisfied by the respondents and thus the cameras imported by them are not eligible for benefit under S.No. 502 of notification no. 50/2....
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....porter declare the same as 'digital still video cameras?' The point which want to observe here is that importer's claim for classifying the imported goods as digital still image videos camera cannot be taken as a gospel truth if it has both capabilities until and unless it is tested on the touch stone provided by the Revenue vide its Notfn No. 50/2017-Cus dtd. 30.6.2017 and it clears the bar. Based on the above discussions, I am not convinced with the ratio provided by the learned CESTAT and hence, am of the consistent view, which I have taken in the case of the impugned goods in my earlier Appellate Order and I stand by them." Interestingly the impugned order has been passed relying on the order in appeal which has been set aside by the tribunal. Commissioner (Appeal) find the view taken by him in earlier order which has been set aside to be more logical and legally sound than the order of tribunal setting aside the same. However this approach has to be condemned as the same is against the principal of judicial hierarchy and discipline. Hon'ble Supreme Court has in case of Kama Lakshmi Finance has observed as follows: 6. Sri Reddy is perhaps right in saying....
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....ollector to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order as may be specified by the Board in its order. Under sub-section (2) the Collector of Central Excise, when he comes across any order passed by an authority subordinate to him, if not satisfied with its legality or propriety, may direct such authority to apply to the Collector (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Collector of Central Excise in his order and there is a further right of appeal to the department. The position now, therefore, is that, if any order passed by an Assistant Collector or Collector is adverse to the interests of the Revenue, the immediately higher administrative authority has the power to have the matter satisfactorily resolved by taking up the issue to the Appellate Collector or the Appellate Tribunal as the case may be. In the light of these amended provisions, there can be no justification for any Assistant Collector or Collector refusing to follow the order of the Appellate Collector or the Appellate Tribunal, as the case may be, even where he may have some reservati....