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2022 (3) TMI 419 - AT - CustomsExemption from Basic Customs Duty [BCD] or not - imported NIKON brand “digital still image video cameras” - benefit of exemption under notification dated 01.03.2005, as amended by the notification dated 17.03.2012 or not - doctrine of merger - Whether the order dated 19.12.2017 passed by the Tribunal, as a part of previous round of litigation, can be relied for the purpose of merits in this Appeal? - Difference of opinion. HELD THAT:- It would be appropriate to refer the matter to the President of the Tribunal for constituting a larger bench of the Tribunal for deciding the following issues: (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’. The papers may, accordingly, be placed before the President of the Tribunal.
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