TaxTMI 
TaxTMI 
2026 (3) TMI 1516
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....o as the "Applicant") is a Private Limited Company duly incorporated under the provisions of the Companies Act, 1956, having its registered office at 148, Jolly Maker Chamber-II, Nariman Point, Mumbai - 400 021. The Applicant is, inter alia, engaged in the business of trading / distribution of parts and accessories of cars like dashcams, rear-view cameras, car radio system units, speakers, LED based head lamps, fog lamps, parking lamps, car projectors, reflectors etc. The Applicant has been importing various parts and accessories of automobiles as and when required for their business operations. Whenever, the goods are imported by the Applicant, the declaration with respect to description and classification is made based on the supplier's invoice and on the basis of understanding of the goods given by the supplier who is Original Equipment Manufacturer (hereinafter referred to as "OEM"). 2.1 Import of Dashcams: The Applicant has been importing 'Dashcams' (hereinafter referred to as 'subject goods'), and classifying the same under Tariff Item 8525 89 00 of the Customs Tariff as 'Transmission apparatus for radio-broadcasting or television, whether or not....
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....RODUCING APPARATUS; TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS 8525 50 -- Transmission apparatus: - Television cameras, digital cameras and video camera recorders: 8525 81 00 -- High-speed goods as specified in sub-heading Note 1 to this Chapter 8525 82 00 -- Other, radiation-hardened or radiation-tolerant goods as specified in sub-heading Note 2 to this Chapter 8525 83 00 -- Other, night vision goods as specified in sub-heading Note 3 to this Chapter 8525 89 00 -- Other Heading 85.25 covers 'transmission apparatus for radio-broadcasting or television, whether or not incorporation reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders'. 3.2 On application of Rule 1 of the GRI, it is observed that the only relevant Heading for classifying the subject goods is Heading 85.25 which covers digital cameras and video camera recorders. 3.2.1 The Applicant submits that the subject goods are squarely covered within the purview of Heading 85.25. The subject goods rapidly capture a series of still images to form a video at....
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.... made available are not denied by reason of any narrow interpretation. The relevant extract is as follows: "We observe that prawn farming is a recent development and this farming is only done for the purpose of bringing into existence tradeable item and the tariff has to be therefore, understood in the background, of this technological advancement made and the new production process which have emerged. Taxation authorities have to take note of this realities as are emerging and have to interpret the tariff in a dynamic method to ensure that the benefits as are made available are not denied by reason of any narrow interpretation." 3.3.2 Reliance in this regard is also placed on the case of Mach Electronics Vs. CC- 1998 (98) ELT 404 (Tri.) wherein the Hon'ble CESTAT held the following: "We have considered the pleas made by both the sides. We observe that a reading of the catalogue shows that the appellant's equipment is for PCB in circuit testing and is to function with the help of the software. The machine, as it is, is designed for the specified testing purposes which are covered by the OGL and the description in the notification in question at Sl. No. ....
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....be Free". In view of the above submissions, the subject goods are rightly classifiable under Tariff Item 8525 89 00. 3.5 THE SUBJECT GOODS ARE ELIGIBLE FOR EXEMPTION BENEFIT IN TERMS OF SL. NO. 288 OF NOTIFICATION NO. 45/2025-CUS., DATED 24.10.2025. The subject goods being Digital Still Image Video Cameras classifiable under Tariff Item 8525 89 00 are eligible for NIL rate of BCD in terms of SI. No. 288 of Notification No. 45/25. Relevant portion of the Notification is extracted as follows: SI. No. Chapter or Heading or Sub-Heading or Tariff Item Description of goods Standard rate IGST Condition No. 288 8525 89 00 Digital Still Image Video Cameras other than Camera or Camera Module of cellular mobile phones Nil - Sl. No. 288 of Notification No. 45/25 gives complete exemption from payment of Basic Customs Duty (BCD) to Digital Still Image Video Cameras of Tariff Item 8525 89 00. As submitted above, the subject goods are Digital Still Image Video Cameras classifiable under Tariff Item 8525 89 00. Hence, they are rightly eligible for this exemption. 3.5.1 The term 'digital still image video camera' has no....
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....ime using data recorded by dash cams: one to identify semaphore states and one to track and detect vehicles. is mentioned. Digital footprints such as video recordings from dash cams are the most valuable resource regarding the course of an accident or other crime- related event (CRE). b. Dashcam Forensics: A Preliminary Analysis of 7 Dashcam Devices, Harjinder Singh Lallie, The University of Warwick, 2020 ^2 A dashboard camera (dashcam) is an in-vehicle mountable camera which records video and audio footage of vehicle journeys. Dashcams create numerous artefacts of evidential value such as GPS data, temporal data, vehicular speed data, audio, video and photographic images. c. Digital Forensic Analysis of Vehicular Video Sensors: Dashcams as a Case, Yousef-Awwad Daraghmi and Ibrahim Shwahna, Security, Cybercrime, and Digital Forensics for the IoT, 2023 ^3 Vehicular cyber-physical systems (VCPS) include subsystems of different software and hardware that intelligently cooperate to enhance mobility, safety and entertainment. A dashboard camera (dashcam) is a part of VCPS and is becoming an important in-vehicle accessory for recording audio and visual....
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....Hence, it would be important to understand the scope of exemption entry under SI. No. 502 of Notification No. 50/2017 and Sl. No. 428A of Notification No.12/2012 and apply the same while interpreting SI. No. 288 of Notification No. 45/25. 3.5.4 SI. No. 428A of Notification No. 12/2012 initially extended exemption benefit only to "Digital Still Image Video Cameras 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 the expanded) capacity" of Tariff Item 8525 80 20 and not to all Digital Still Image Video Cameras of Tariff Item 8525 80 20. Hence, it was a conditional exemption benefit. However, SI. No. 428A of Notification No. 12/2012 was subsequently amended vide Notification No. 28/2015-Cus., dated 30.04.15 to unconditionally extend exemption benefit to all Digital Still Image Video Cameras of Tariff Item 8525 80 20, irrespective of its technical specifications. The above position is also reflected in the subsequent Notification No. 50/2017 as well as in the prevailing Notification No. 45/25. Hence, the intention of the legislature for extending....
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....ion appended to the earlier notification dated 17.03.2012 should not be insisted upon by the Customs authorities. In the present case, it is an undisputed fact that the learned Commissioner (Appeals) has accepted that the cameras in question imported by the appellant have functionality of both 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 30.06.2017 for 'digital still image video camera' should be available to the appellant. Further, the Hon'ble CESTAT, Mumbai at paragraph 8.3 of the above decision also relied on the decision of the US Court in the case of Sony Electronics, Inc. Vs. United States, Slip Op. 13-153 dated 23.12.2013 wherein it was held that 'digital still image video camera' is that which is capable of recording still images as well as videos, in digital format and that it is irrelevant as to which feature/function is more fundamental or principal and that as long as the camera is capable of recording both photographs and videos, the same qualifies to be a 'digital still image camera'. Since the camera is an electronic device,....
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....#39;CCTV Camera' or 'IP Camera' has not been defined either in the Customs Act, nor in the exemption Notification. Therefore, recourse is being taken to the technical literature to understand what a CCTV Camera and an IP Camera is. Relevant portion from the book 'Close Circuit Television, Second Edition, by Joe Cieszynski' is extracted below to understand 'CCTV Cameras'^4: The term 'closed circuit' refers to the fact that the system is self-contained, the signals only being accessible by equipment within the system. This is in contrast to 'broadcast television', where the signals may be accessed by anyone with the correct receiving equipment. It is further submitted that CCTV cameras have dedicated power lines, and the connectivity is based on wired ethernet / optical fiber. Whereas dashcams source their power from the vehicle and the connectivity is through Wi-Fi / 4g/5g connection and sometimes through cloud sync. Further, Dashcams are mobile (vehicle mounted) whereas, CCTV are fixed devices. Therefore, Dashcams are technically different than CCTV cameras. The Applicant submits that CCTV stands for Closed-Circuit Televisi....
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.... administrative interface. .. Relevant portion from 'Security of Internet Protocol Cameras - A Case Example' by William Campbell, Australian Digital Forensics Conference, 12.04.13 is as follows^6: Internet protocol cameras are small electronic devices, present in home, commercial and business variants. They typically consist of a video camera, attached to a small web server, allowing access to the device via internet protocols. This access can be used to view the cameras vision, as well as to update and adjust its settings. Unfortunately, there have been recent suggestions that IP cameras contain less than ideal security (Heffner, 2013a; Sood & Gajbhiye, 2011). Given their purpose as security devices, this can be understandably upsetting for consumers as their privacy maybe impacted. From the above literature, it is evident that IP Cameras are those cameras that run software and are attached to a network server which allows access to these camera and remote control via internet protocol. The subject goods i.e., dashcams do not run any software and cannot be remotely controlled. Dashcams don't rely on or use IP and hence, cannot qualify as an IP camera.....
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....a on internal/external media. The goods do not appear to satisfy the specific technical parameters prescribed under subheadings; (a) 8525.81 - High Speed Cameras, digital cameras and video camera recorders; (b) 8525.82 - Radiation-hardened or radiation-tolerant cameras, digital cameras and video camera recorders; (c) 8525.83 - Television cameras, digital cameras and video camera recorders incorporating image intensifier tubes or photocathodes for night vision. Accordingly, this office is of the opinion that the subject goods would appropriately fall under subheading 8525.89, covering "Other" television cameras, digital cameras and video camera recorders. However, final determination may depend upon detailed technical verification of product capability, its principal function, and whether the device performs any additional function that alters its essential character. II. Eligibility to Exemption under Notification No. 45/2025-Cus. The applicant has claimed exemption under SI. No. 288 of Notification No. 45/2025-Customs dated 24.10.2025, which prescribes Nil rate of Basic Customs Duty for "Digital Still Image Video Cameras other ....
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....are still image capturing camera devices with frame rate of 24-30 fps. That these cameras are only digital still image video camera and not IP camera or CCTV cameras and no communication apparatus is attached. They contended that the subject goods merits classification under CTI 85258900. In support of their claim, they rely upon circular 32/07 dated 10.09.2007; US cross and US opinion on court of international trade; CESTAT case law in the matter of Panama Corporation, TRU letter dated 30.04.2015; CAAR Delhi Ruling in Nikon India (2024) (387) ELT 221 (AAR-Cus., Del.). They further contended that the subject camera is eligible for exemption under sr. no. 288/289 of the notification no. 45/2025. 5.2 Nobody appeared for PH from the department side. Discussion and findings 6.1 I have considered all the materials placed before me in respect of the subject goods. I have gone through the submissions made by the applicant during the personal hearing. I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework. 6.2 At the outset, I find that the issue raised in the question in the Form CAAR-1 is squarely covered unde....
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....certificate dated 12.11.25 stated that the subject goods i.e., all models of Dashcams have (a) writing speed less than 0.5 mm per microsecond; (b) time resolution of more than 50 nanoseconds; (c) has a maximum frame rate of 30 frames per second; (d) no radiation tolerance and cannot withstand 16[50 x 103 Gy(silicon) (5 x 106 RAD (silicon))] as evidenced by its user manual; (e) do not use any photocathodes or electron-amplifying image tubes and uses CMOS sensors instead. Further, the subject goods are covered by IS 616: 2017 which is applicable to video camera and does not cover CCTV cameras. 6.5 Classification of Dashcams: 8525 Provides: TRANSMISSION APPARATUS FOR RADIO-BROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATION RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS - Television cameras, digital cameras and video camera recorders: 8525 81 00 -- High-speed goods as specified in sub-heading Note 1 to this Chapter 8525 82 00 -- Other, radiation-hardened or radiation-tolerant goods as specified ....
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....hese cameras do not have any in built capability of recording images. Some of these cameras may also be used with automatic data processing machines (e.g., webcams). "Travelling", mobile mechanical equipment for television cameras, whether or not presented separately, is excluded from this heading (heading 84.28). Also excluded from this heading is electrical equipment for long-distance control and focussing of television cameras, when presented separately (heading 85.37). In digital cameras and video camera recorders, images are recorded onto an internal storage device or onto media (e.g., magnetic tape, optical media, semiconductor media or other media of heading 85.23). They may include an analogue/digital converter (ADC) and an output terminal which provides the means to send images to units of automatic data processing machines, printers, televisions or other viewing machines. 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 cry....
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....sub-Heading 8525.82 and states that radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. Further, Sub-Heading Note 3 to Chapter 85 requires the goods of sub-Heading 8525.82 to be night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. The certificate dated 12.11.25 issued by the supplier (OEM) also states that the Dashcams manufactured by them are not radiation-hardened or radiation-tolerant video cameras and they do not use photocathode to convert available light to electrons. Therefore, the subject Dashcams do not satisfy the Sub-Heading Notes 1-3 of Chapter 85, and hence they cannot be classified under sub-heading 8525.21, 8525.82 and 8525.83. The subject goods are not night vision-based cameras that use photocathodes as well. All models of the subject goods use a CMOS digital image sensor to capture video, including in low-light conditions. Its "night vision" function is achieved through infrared LED i....
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....operates as a continuous digital video recorder rather than a digital still image camera. From the catalogue submitted by the applicant, it is observed that dashcams are described as Digital Video Recorder (DVR). DVR is an electronic device that records video in a digital format to a disk drive, USB flash drive, SD memory card, SSD or other local. or networked mass storage device. 6.6.2 In order to determine whether the subject goods are Digital still image video camera or digital video recorder, I will discuss the functioning of the subject goods- Glass or multi-layer optical lens focuses the light on CMOS sensor, which consists of millions of pixels (photosites), with each pixel captured by four photodetectors. Each photodetector is built on the silicon substrate and contains a photodiode to collect photons and three transistors: a row selector, an amplifier, and a reset transistor. When photons enter the photosite, they hit a light-sensitive semi-conductor diode, or photodiode, and are converted into an electrical current that directly corresponds to the intensity of the light detected. This signal is amplified on-pixel, then sent to an analog-to-digital converter (A....
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....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 cameras and video camera recorders) From the above, it can be implied that the cameras which capture images and convert them into an electronic signal that is recorded in the camera as a still image, are digital camera; and as a motion picture are video camera recorders. Digital Still Image Video Camera and Dashcams are not the same and there is technical difference between them as detailed below: i. The primary function of these devices i.e. dashcams, is the continuous capture, processing, and storage of moving video images of the external surroundings while the vehicle is in motion. The technical design, hardware architecture, and operational mode of dashcams clearly establish that they function as continuous video recording systems rather than digital still image cameras capable of incidental video recording. ii. A dashcam is equipped with a wide-angle optical l....
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....ices intended primarily for photography. vii. These devices are engineered with wide-angle lenses ranging between approximately 120° and 170°, allowing them to capture a broad field of view of the road environment. Such optical configurations are optimized for surveillance-type video monitoring rather than for photographic image composition, which is typical of digital still cameras. In view of the above, it is clear that the subject goods does not fall under category of Digital Still Image Video Camera but are Digital Video recorder. Hence, the sr. no. 288 of the notification no. 45/2025 is not applicable in this case. 6.7 Now, I will discuss the alternative exemption benefit claimed. The Applicant submits that the subject goods are also eligible to avail benefit of concessional rate of BCD@10% in terms of Sl. No. 289 of Notification No. 45/2025. Relevant portion of Notification No. 45/2025 is extracted as follows: SI. No. Chapter or Heading or Sub-Heading or Tariff Item Description of goods Standard rate IGST Condition No. 289 8525 81 to 8525 89 All goods other than CCTV Camera/IP Camera 10% - - Now, it is pertinent to....