Classification of Thermal Camera capable of infrared imaging and measuring temperature

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..... and measuring temperature. I am directed to say that divergence of practice regarding the classification of Thermal Camera capable of infrared imaging and measuring temperature has been brought to the notice of the Board. This item is being assessed under Customs Tariff Headings 9006.59, CTH 9027.30 or 9027.50 in different Commissionerates. 2. Perusal of catalogue of `Thermacam .....

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..... y the thermal imaging technique correspond to specific temperature zones and can be put to analytical use only. 3. This matter was discussed in the Tariff Conference of Chief Commissioners of Customs held at Visakhapatnam on 25th and 26th September, 2003. 4. The Conference came to the conclusion that the item does not function as a camera in the conventional sense. Therefor .....

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..... ed over CTH 90.06. However, CTH 9027.50 was not discussed because it was not presented as a competing entry. The conference felt that CTH 90275090, being a residuary heading, would more appropriately cover cameras working on thermal principle as compared to cm 9027.30. Presently, there is no difference in the rates of duty between 9027.30 and 9027.50 6. The Conference felt that thermal .....

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