BCD on CCTV Cameras leviable at 15% and not at Nil rate

Compuage Infocom Limited Vs Principal Commissioner of Customs (CESTAT Chennai) The appellant filed a Bill-of-Entry No. 6280158 dated 07.05.2018 for the clearance of ‘Closed Circuit Television (CCTV) Cameras’ and since the goods were of Korean origin, the appellant, under the self-assessment scheme, assessed the same at ‘Nil’ rate of Basic Customs Duty (BCD) in terms of Notification No. 152/2009-Cus. (Sl. No. 833) dated 31. 12.2009. The Assistant Commissioner of Customs/Adjudicating Authority did not accept the nil rate of BCD and hence, charged BCD at the rate of 15% vide Speaking Orde...