Home Case Index All Cases Customs Customs + AT Customs - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 356 - AT - CustomsClassification of imported goods - Closed Circuit Television (CCTV) Cameras - to be classified under CTH 8525 8010 or under CTH 8525 8090? - HELD THAT:- A close look at the above Bills-of-Entry reveals that there are differences as regards the descriptions of the imported goods are concerned. In any case, there is no dispute that the appellant itself had classified under CTH 8525 8090 in its Bill-of-Entry under dispute and thereby effectively prevented the Revenue from questioning further. From the HSN Note read with the Customs Tariff Heading 8525, it is found that there is no entry specifically for CCTV cameras and it is nowhere even hinted that CCTV cameras, which according to the appellant are neither digital cameras nor video camera recorders, would fall under the category of television cameras itself and hence, this argument of the assessee cannot be accepted. For these reasons, they cannot be classified under television camera, but rightly under “Others” for the period in dispute, since we cannot add or substitute our views/opinions, to negate Revenue’s classification, just to go with appellant’s claim which is based only on arguments. Appeal dismissed - decided against appellant.
|