2023-VIL-30-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR - Digital Still Image Video Camera or not - Classification of Nikon Camera Model No. N2120 and eligibility to benefit under S. No. 502 of Notification No. 50/2017-Cus. dated 30.06.2017 – HELD – in view of the definition of ‘Digital Still Image Video Camera’ in CBIC Circular 32/2007-Cus. dated 10.09.2007, 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’ – Nikon Camera Model No. N2120 with standard accessories proposed to be imported by the applicant is correctly classifiable under Sub-heading 85258900 of the First Schedule to Customs Tariff Act, 1975 - 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 85258900. However, any item/accessory, optional in nature, would merit classification in the tariff heading appropriate to it - the subject model of digital camera proposed to be imported by the applicant is principally a still image digital camera. Accordingly, exemption under serial number 502 of Notification No. 50/2017-Cus. dated 30.06.2017 is admissible on import of said model no. of digital camera – Ordered accordingly
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