BCD exemption benefit available on import of Digital Still Image Video Cameras: CESTAT Chennai

Fujifilm India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that benefit of Basic Customs Duty BCD under notification no. 25/2005 eligible in case of import of ‘Digital Still Image Video Cameras’. Accordingly, appeal allowed with consequential benefits.

Facts- The taxpayer, feeling aggrieved by the denial of exemption of Basic Customs Duty [BCD] to them in the Order-in-Original No.341/2012 dated 29.06.2012 passed by the Deputy Commissioner of Customs (Gr.5A), Chennai which having been upheld in Order-in-Appeal by the First Ap

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