Nikon Camera Model No. N2120 with standard accessories classifiable under Sub-heading 85258900: CAAR

In re Nikon India Pvt Ltd. (CAAR Delhi) CAAR held that 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. Also, 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 benefit vide S. No. 502 of Notif...