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2023 (12) TMI 447 - AT - CustomsClassification of imported goods - Mi Web Camera - to be classified under Chapter Heading 8473 3099 as parts and accessories of Automatic Data Processing (ADP) Machines or under Chapter heading 8525 8010? - HELD THAT:- The impugned order does not dispute the fact that this Web Cameras satisfies the condition laid down under Chapter Note 5(C) and to be excluded from Chapter 8471, it needs to fall under one of the exclusions as specified under Chapter Note 5(D) - The Web Camera cannot be considered as television camera or digital camera or a video camera recorder. Hence, it definitely falls under Chapter Heading 8471. As per Chapter Note 5(C) and 5(D), the items are rightly classifiable under Chapter Heading 8471 as long as they satisfy the conditions laid therein and there is no dispute that these conditions have not been satisfied, the item has been excluded from Chapter 8471 only on the ground that Chapter Note 5(D) excludes television camera, digital cameras and video camera recorders. Moreover, the imported items web cameras are used principally with the ADP machines is not under dispute - The imported item under question is a web camera and as has been already decided in the case of HI-TECH COMPUTERS VERSUS COMMISSIONER OF CUSTOMS, BANGALORE [2004 (9) TMI 262 - CESTAT, BANGALORE], the Tribunal has clearly distinguished that the web cameras are not digital camera nor it can be considered as a television camera. Therefore, the web cameras are rightly classifiable under Chapter Heading 8473 as claimed by the appellant and not under Chapter Heading 8525 as classified by the Department. Thus, Mi Web Cameras are rightly classifiable under Chapter Heading 8473 - the impugned order set aside - appeal allowed.
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