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2018 (3) TMI 279 - AT - CustomsClassification of imported goods - Video Server - classified under CTH 85177090 or under CTH 85219090? - benefit of N/N. 24/2005-CUS - Held that: - The description appearing in the catalogue clearly shows that the video servers are a device which is acts as an intermediary between the cameras and the network. In other words it receives images taken by the cameras and converts them into a digital form and feeds the same into the network - With reference to the assertion of Revenue that the said video server has memory to store the video images, the Commissioner (Appeals) has countered that the temporary storage/buffer of video image on the RAM/Memory does not make the video server recording and reproducing apparatus. The RAM of any device is meant only to assist the function of the internet circuit it cannot be treated as recording /storage device. Appeal dismissed - decided against Revenue.
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