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2024 (2) TMI 1136 - AAR - CustomsSeeking advance ruling u/s 28H - classification and applicability of notification - importation of goods i.e. ‘NIKON Camera Model N2120’ - classification under CTH 8525 89 00 with benefit of Notification No. 50/2017-Cus - commercial quantity - Whether ‘digital camera with still image as well as moving image capability’ would be eligible for exemption benefit under the entry as ‘Digital Still Image Video Camera’ - HELD THAT:- In view of the definition of ‘Digital Still Image Video Camera’ in C.B.I. & C. Circular 32/2007-Cus. whereby such cameras have the capability of taking still images and also include digital cameras that take moving images for a limited period of time, although they are primarily still image camera. Whereas regarding cameras which the applicant intends to import, recording time is not limited, it may appear that the subject goods fall outside the purview of ‘Digital Still Image Video Camera’. As regards apprehension that the subject goods fall out of the purview of the Digital Still Image Video Camera, for the reason that recording time is not limited and in view of the aforementioned circular, it appears that the subject goods is not eligible for the benefit of S. No. 502 Notification No. 50/2017-Cus. However, the wording used in the said Circular lay emphasis on principal function and not excludes cameras which have the capability to record moving images for a unlimited period of time. Language used in the Circular is of inclusive nature, whereby under the term. ‘Digital Still Image Video Camera’ includes digital cameras that take moving image for limited period of time although they are primarily still image cameras. This may lead to inference that exemption under the notification is admissible to only those digital cameras whose principal function relates to still photography even though such cameras are capable of recording moving images. Based on the reasons cited by the applicant in the application, said model of digital camera proposed to be imported by the applicant is principally a still image digital camera. Accordingly exemption under Serial Number 502 Notification No. 50/2017-Cus., is admissible on import of said model no. if digital camera. In view of the above, I rule as under: - Nikon Camera Model No. N2120 with standard accessories proposed to be imported by the applicant is correctly classifiable under sub-heading 8525 89 00 of the First Schedule to Customs Tariff Act, 1975. Also, in terms of, ‘The Accessories (Condition) Rules, 1963’ the said camera along with the standard accessory, if presented together shall be chargeable under the sub-heading 8525 89 00. However, any item/accessory, optional in nature, would merit classification in the tariff heading appropriate to it. The benefit vide S. No. 502 of Notification No. 50/2017-Cus., is available on import of the aforesaid Nikon Camera Model No. N2120. The applicant has submitted that the device is not launched commercially in India and requested to ensure maintenance of its confidentiality. In this regard, I note that the commercial import of the subject goods in question is already underway, thus, I am, of the view that maintaining confidentiality by invoking proviso to Rule 27 of the Customs Authority for Advance Rulings Regulations, 2021, is not required in the instant matter.
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