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 Notification No. 50/2017-Cus. Dated 30.06.2017 is available on import of the aforesaid Nikon Camera Model No. N2120.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI

M/s Nikon India Pvt. Ltd., Plot No.-71, Sector-32, Institutional Area, Gurugram, Haryana-122001 having IEC No.0507023927 and PAN-AACCN5100F (applicant, in short) filed an application dated 07.05.2023 before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short), seeking advance ruling under section 28-H of the Customs Act, 1962. The application was accordingly registered under serial number 11/2023 dated 08.05.2023.

2. The applicant, vide the aforesaid application, has sought ruling from CAAR, New Delhi on the question of classification and applicability’ of notification. The applicant has proposed to import Nikon Camera Model No. N2120 (subject goods, in short) as a complete product [i.e. camera body, lens (optional), battery’ and battery charger, Adapter etc.] and stated that, the subject goods have a design concept that is based on the traditional still image cameras with interchangeable lens and a viewfinder along with the shutter release button; the subject goods have a high resolution (45.7million) sensor (with a sensor size of this camera is 35.9mm x 23.9mm); these design elements make the subject goods more suited for still photography; the subject goods in addition to the capturing still images are able to record video for more than 30 minutes in a single sequence, however, maximum video recording capability’ is subject to temperature inside the camera caused by shooting modes, connectivity’ and other usages and storage space available in the internal/external memory. As regards other features, it is also stated inter-alia that, the subject goods do not host any dedicated heat management module in line with its design language; these are made compact and lightweight due to the mirrorless technology it uses; the grip design used in the subject goods is a notable feature for still image cameras; these goods support almost all the essential and extended range of accessories including, but not limited to, speedlights, flash triggers, battery packs, remote controls and other still photographs- related accessories.

Please become a Premium member. If you are already a Premium member, login here to access the full content.