The Tribunal has viewed that web cameras are not digital cameras nor can be considered as television cameras
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has viewed that Web Cameras are not Digital Cameras and set aside the demand against Xiaomi Technology India Ltd. The appellant M/s. Xiaomi Technology India Private Limited imported the Mi Web Camera classifying the same under Chapter Heading 8473 3099…
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