Web cameras are rightly classifiable under Chapter Heading 8473

Xiaomi Technology India Ltd Vs Commissioner of Customs (CESTAT Bangalore)

CESTAT Bangalore held that web cameras are rightly classifiable under Chapter Heading 8473 and not under 8525 as web cameras are not digital camera nor it can be considered as a television camera.

Facts-

The appellant M/s. Xiaomi Technology India Private Limited imported Mi Web Camera classifying the same under Chapter Heading 8473 3099 as parts and accessories of Automatic Data Processing (ADP) Machines. The original authority and the Commissioner (Appeals) in the impugned order classified the said products under Chapter heading 8525 8010 in view of the fact that the web camera imported by the appellant was standalone item unlike in other cases where the web camera was imported along with the ADP machine.

Conclusion-

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