The Customs, Excises, and Service Tax Appellate Tribunal (CESTAT), while quashing the impugned order, allowed the benefit of Duty exemption on the import of ‘GoPro HERO5 Black’ Action Camera.
The appellant, M/s Creative Peripherals & Distribution Ltd, imported ‘GoPro HERO5 Black’ Action Camera through Air Cargo Complex, Mumbai, and filed the Bills of Entry for assessment, by classifying the same under CTH 8525 8020 as ‘Digital Still Image Video Camera’. The appellant had claimed exemption from Basic Customs Duty in terms of Notification 50/2017 – Cus, dated June 30, 2017.
However, the AO rejected the benefit of duty exemption claimed by the appellant and classified the subject goods under CTH 8525 8090. Being aggrieved with the assessment of Bills of Entry, the appellant had filed appeals before the learned Commissioner of Customs (Appeals), which were rejected vide the impugned orders.
The issues involved in the appeals for consideration by the Tribunal are whether the imported goods namely, ‘GoPro HERO5 Black’ Action Camera is classifiable under CTH 8525 8020 as claimed by the appellant, or under CTH 8525 8090 as affirmed by Revenue and availability of the benefit of duty exemption provided under the Notification No. 50/2017-Customs, dated June 30, 2017, for the importation of such goods.
The tribunal consists of Judicial Member, S.K.Mohanty, and Technical Member, P. Anjani Kumar while considering the precedents did not find any merits in the impugned orders in classifying the disputed goods under Tariff Item 8525 8090 and denying the benefit of Notification No. 50/2017 dated June 30, 2017.
Therefore, the tribunal held that the imported goods namely, ‘GoPro HERO5 Black’ Action Camera is classifiable under CTH 8525 8020, so availability of the benefit of duty exemption provided under the Notification No. 50/2017-Customs, dated June 30, 2017, for the importation of such goods was allowed.
Subscribe Taxscan Premium to view the Judgment
