The Central Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has ruled that the Closed Circuit Television (CCTV) Cameras’ assessed at the rate of 15% Basic Customs Duty (BCD) and falls under other.
The appellant filed a Bill-of-Entry 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.
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 Order issued dated against which the appellant preferred an appeal before the Commissioner of Customs (Appeals), Chennai and who vide impugned Order-in- Appeal having rejected the appeal.
The Coram comprising of Judicial Member, P. Dinesha and Technical Member, C. J. Mathew pronounced the order based on an appeal filed by M/s. Compuage Infocom Limited.
The descriptions of the goods given under Bill-of- Entries in 6280158 and 6450438 and also record the Bills-of-Entry of the other importer M/s. Honeywell International India Pvt. Ltd. which was placed by the appellant in Appeal Memorandum were examined.
The Tribunal observed that the Bills-of-Entry reveals that there are differences as regards the descriptions of the imported goods are concerned and finds that there is no entry specifically for CCTV cameras.
The Tribunal also said that the contention of the appellant cannot be accepted that ‘neither digital cameras nor video camera recorders, would fall under the category of television cameras itself’ under these reasons, they cannot be classified under television camera, but rightly under “Others”.
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