Relief to Sony India Ltd: CESTAT allows Customs Duty Exemption to Imported 'Digital Still Image Video Cameras' [Read Order]
The tribunal found that the digital still image video cameras involved in the present Customs Appeals would be entitled to exemption from basic customs duty in terms of the Notification dated 01.03.2005, as amended on 17.03.2012
![Relief to Sony India Ltd: CESTAT allows Customs Duty Exemption to Imported Digital Still Image Video Cameras [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Relief-Sony-India-Ltd-CESTAT-Customs-Duty-Exemption-Imported-Digital-Still-Image-Video-Cameras-taxscan.jpg "Relief to Sony India Ltd: CESTAT allows Customs Duty Exemption to Imported Digital Still Image Video Cameras [Read Order]")
In a ruling in favour of Sony India Ltd, the New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that imported 'digital still image video cameras' are entitled to basic customs duty exemption. The Commissioner of Customs (Appeals) dismissed the assessee's appeal and affirmed the Deputy Commissioner of Customs' order after the assessee disputed...
In a ruling in favour of Sony India Ltd, the New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that imported 'digital still image video cameras' are entitled to basic customs duty exemption.
The Commissioner of Customs (Appeals) dismissed the assessee's appeal and affirmed the Deputy Commissioner of Customs' order after the assessee disputed the Commissioner's decision.
Through an order, the Deputy Commissioner of Customs determined that the assessee's imported "digital still image video cameras" would not qualify for the basic customs tax exemption under the 01.03.2005 notification, which was later modified by the 17.03.2012 notification.
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Whether the assessee's imported "digital still image video cameras" would qualify for the BCD exemption under the 01.03.2005 notification, as modified by the 17.03.2012 notification, was the question on the bench's consideration.
In accordance with the notification dated 01.03.2005, which was modified by the notification dated 17.03.2012, the Tribunal determined that the assessee's imported "digital still image video cameras" would qualify for a basic customs duty exemption.
The tribunal found that the digital still image video cameras involved in the present Customs Appeals would be entitled to exemption from basic customs duty in terms of the Notification dated 01.03.2005, as amended on 17.03.2012.
The two member bench of Justice Dilip Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) set aside the order dated 20.03.2018 passed by the Commissioner (Appeals) holding that the ‘digital still image video cameras’ imported by the appellant would not be entitled to basic customs duty exemption under the notification dated 01.03.2005, as amended by the notification dated 17.03.2012 on the basis of the decision rendered by the Tribunal.
To Read the full text of the Order CLICK HERE
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