AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1017
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....or otherwise. 2 The Applicant is a manufacturing company producing products for use in automobiles such as Parking Brake Systems, Gear Shifter Systems; various electronic products such as vision based Advanced Driver Assistance System ('ADAS') products (including Rear View Camera System, Surround View System, Driver Drowsiness System, Camera Monitoring System), Communication products (such as Antennas and Telematics), Command &Control products (such as Gear Shift Actuators, Gear Shifters and Park Brake Levers) and Electro-mobility products (like Battery Management Systems, Battery Pack assembly and associated products). 2.1 Pursuant to its business activities, the Company intends to undertake assembly, testing and installation of Low Voltage Differential Signaling ('LVDS') camera as part of its vision based ADAS products in the automobiles manufactured in India. ADAS systems use various sensors and cameras to monitor the vehicle's surroundings and assist the driver. LVDS cameras are integral to these systems due to their ability to transmit high-resolution video data quickly and reliably. 2.2 In accordance with the procurement and assembly plan for the ....
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....kets to secure the camera to the vehicle. These mounting points are designed to withstand the vibrations and shocks encountered during vehicle operation. * Aluminium Housing: - Material: The main body of the back housing is made from Aluminium, which is known for its durability, lightweight properties, and excellent heat dissipation. - Function: The Aluminium housing provides a robust and protective enclosure for the camera's internal components, shielding them from physical damage, dust, and moisture. It also helps in dispelling heat generated by the camera, ensuring stable operation. - EMC Shielding: Aluminium offers good electromagnetic compatibility (EMC) shielding, which is crucial for reducing interference from other electronic devices in the vehicle. * Plastic FAKRA Connector: > Material: The FAKRA connector is typically made from high grade plastic, which is durable and resistant to environmental factors such as temperature variations and vibrations > Function: FAKRA connectors are used to connect the camera to the vehicle's wiring system. They are designed to handle RF (radio frequency) signals, making ....
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....asis of classification of the components imported for assembly of LVDS camera under the customs tariff item 85299090 as parts of LVDS camera in terms of the relevant Section Notes and Chapter Notes followed by the relevant explanatory notes. 3.8 For the purpose of assembling such LVDS camera in India and its incorporation in the ADAS of an automobile, the following imported components will be assembled together along with requisite domestic value addition (incorporation of PCBA): a. LVDS (HD) Camera Lens b. Back Housing (Aluminium Housing + Plastic Fakra Connector) of LVDS Camera c. Front Housing of LVDS Camera 3.8.1 As such, while the above components would be imported in separate shipments at different points in time, they identifiable as parts of the LVDS camera, as presented during its clearance at the port of import 3.8.2 Classification of imported components for assembly of LVDS camera in India as parts under CTH 8529. The imported components namely LVDS (HD) Camera Lens, Back Housing (Aluminium Housing Plastic Fakra Connector) of LVDS Camera and Front Housing are fit for assembly of a fully functional LVDS Camera only. As such, these compo....
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....Wafer, the imported item is appropriately classifiable under CTH 8541. It is also noteworthy here that CTH 8541 9000 deals with Parts of Semi-conductor devices. As per the scheme of arrangement of various Headings and Sub-Headings of CTH 8541, it is found that CTH 8541 deals with finished goods and also parts of semiconductor devices and covered under CTH 8541 90. There is no specific entry for an incomplete or an intermediate product. Though in a conventional sense, the imported Diffused Silicon Wafer is not a part of Solar Cell, for the purpose of classification, it has to be dealt as a product other than a finished Solar Cell. The imported item cannot be equated with a finished Solar Cell. A Solar Cell is manufactured from diffused Silicon Wafer and hence, the imported item is only a raw material or a base material or can be considered as a part or intermediate product for manufacture of Solar Cell. Considering the arrangement of Tariff, intermediate/semi-finished product is equated as parts of semi-conductor devices and thus, the contention of the appellant that the same is classifiable under CTH 8541 9000 is acceptable. 4.2 Reliance in relation to reference to HSN ....
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....and WCO Explanatory Notes to CTH 8529, these are classified as parts under 85299090, as they are neither aerials nor jamming equipment parts. 3. Front Housing of LVDS Camera :- Classification: Like the back housing, the front housing is a specialized component for the LVDS camera, providing structural and protective functions. It is classified under 85299090 as per Section XVI, Note 2, and WCO Explanatory Notes to CTH 8529. Jurisdictional Commissionerate, NS-V, JNCH, Mumbai-II vide letter dated 29.07.2025 has submitted that (i): Components for assembly of LVDS camera are classifiable under Tariff Item 8529-Parts suitable for use solely or principally with the apparatus of headings 8524-8528 (ii): No separate classification is required for this import. Details of Hearing 6.1 A hearing was held on 10.07.2025 at 03.00 PM. Mohammed Poonawala, Mehul Agarwal and Vijay Mishra, authorized representative on behalf of the applicant appeared for the hearing in online mode and reiterated the contention submitted with the application. They contended that the subject goods in the present case are LVDS (HD) camera lens, Back Housing of the LVDS Camera and....
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....a classifiable under CTH 8525 goods under Chapter 85. Further, the WCO Explanatory notes to CTH 8525 states that "Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the apparatus of this heading are classified in heading 85.29. 7.6 it is pertinent to note that, in order to substantiate classification of the imported components required for assembly of LVDS camera as parts thereof, we first substantiate the classification of LVDS camera below: Customs Tariff classification of LVDS camera: 7.6.1 LVDS is a digital serial transmission scheme used for video transport from the camera to the electronic control unit ('ECU'). In relation to automobile applications, LVDS is used to interpret vehicle surroundings which employs computer vision algorithms to detect objects, lanes, and traffic signs, converting real-world visuals into actionable driver insights. 7.6.2 ADAS systems use various sensors and cameras to monitor the vehicle's surroundings and assist the driver. LVDS cameras are integral to these systems due to their ability to transmit high resolution video data quickly and reliabl....
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....chines. Some digital cameras and video camera recorders include input terminals so that they can internally record analogue or digital image files from such external machines. Generally, the cameras of this group are equipped with an optical viewfinder or a liquid crystal display (LCD), or both. Many cameras equipped with an LCD can employ the display both as a viewfinder when capturing images and as a screen for displaying images received from other sources or for reproducing images already recorded Furthermore, the meaning of 'digital still image video camera' classifiable under CTH 8525 was ratified by the CBIC vide Circular No. 32/2007-Cus dated 10 September 2007 in relation to the applicability of exemption Notification No. 25/2005-Cus and Notification No. 21/2002-Cus dated 1 Mar 2005 to such goods. It was clarified that: "The WCO has clearly outlined the features of the Digital Video Camera. Such cameras have been described as Digital cameras that capture light images converts them to digital electronic signals and then record such digital image data on internal or removal media (built-in memory or diskettes). These images can be reproduced by connecting t....
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....ading 8409, 8431, 8448, 8466,8473,8503,8522,8529 or 8538 as appropriate. [However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529]; (c) all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548". Note 2 deals with three categories of parts (i) parts which are goods included in any of the heading of Chapter 84 or 85 (ii) other parts suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading and (iii) all other parts. 7.7.2 In view of the above, it is required to peruse the respective heading i.e., CTH 8529 provided specifically for parts of LVDS camera classifiable under CTH 8525 goods under Chapter 85. Further, the WCO Explanatory notes to CTH 8525 states that "Subject to the general provisions regarding the classification of parts (see the Genera....