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2019 (2) TMI 1314 - AT - CustomsClassification of imported goods - TCL Still Image Digital Video Cameras-DV522 - whether classified under CTH 85258030 or otherwise? - benefit of N/N. 25/2005-Cus. Dt. 1.3.2005 (Sr. No. 13) - Held that:- Before the Ld. Commissioner (Appeals), appellant could not able to justify, even though claimed that the primary function of the imported “Camcorders” DV 552 is meant for recording Still Image and not for video recording, by production of the relevant literature/user manual submitting that the same is unavailable. 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. Before the Ld. Commissioner (Appeals) as well as before this forum, that is in the grounds of appeal, even though the appellant had claimed that the product recorded by them is not a video camera but meant to record still image primarily, however, could not produce any evidence to support their claim - impugned order upheld - appeal dismissed - decided against appellant.
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