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Dashcams Not Eligible for Nil Duty as They Function as Video Recorders: CAAR Mumbai
Case Law Details
- Case Name
- In re BPIN Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re BPIN Private Limited (CAAR Mumbai)
The application was filed before the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking clarity on the classification of “Dashcams” and their eligibility for concessional or exempt Basic Customs Duty (BCD) under Notification No. 45/2025-Cus.
The applicant, engaged in the import and distribution of automobile accessories, had been classifying dashcams under Tariff Item 8525 89 00 as digital cameras/video camera recorders and claiming concessional duty. The key issues raised were whether dashcams qualify as “Digital Still Image Video Came...
