I am directed to say that divergence of practice regarding the classification
of Thermal Camera capable of infrared imaging and measuring temperature has
been brought to the notice of the Board. This item is being assessed under
Customs Tariff Headings 9006.59, CTH 9027.30 or 9027.50 in different
Commissionerates.
2. Perusal of catalogue of `Thermacam
SC 1000' which is a thermal camera, indicates that it is a `High definition
improved imaging and temperature measurement system'. Other features described
in the catalogue include high level of imaging power, flexibility and
accuracy; capability to measure up to 2000 degrees Celsius;
attachability to 15 mm and 100 mm close up lens of
the telescopes and PC's for downloading data. Thus, it is a high capacity,
measurement tool which can be connected to various other instruments and
apparatus for analysis of the data.. In this way, it can be considered as a
research tool and not as imaging device only. The Infra red images produced by
this camera are not conventional images and can not be discerned with naked
eye without comparison with the standard color chart. The shades of color
depicted by the thermal imaging technique correspond to specific temperature
zones and can be put to analytical use only.
3. This matter was discussed in the Tariff Conference of Chief Commissioners
of Customs held at Visakhapatnam
on 25th and 26th September, 2003.
4. The Conference came to the conclusion that the item does not function as a
camera in the conventional sense. Therefore, CTH 90.06 was ruled out. The main
dispute is whether CTH 9027.30 or 9027.50 would be the appropriate heading.
CTH 9027.30 covers specific equipments only, namely, spectrometer,
spectrophotometer and spectrograph. Other equipments are not covered under
this heading. On the other hand CTH 9027.50 covers various kinds of equipments
working on infrared, ultra violet and visible spectrum of light. The thermal
camera works on the principle of IR radiation and therefore, the conference
was of the view, that the product under consideration would be appropriately
covered under CTH 9027.50.
5. In the case decided by Hon'ble CEGAT, New Delhi
in the case of M/s PCIL Ltd. Vs CC, New Delhi [2000 (120) ELT 779] the
classification of the above mentioned product under CTH 9027.30 was preferred
over CTH 90.06. However, CTH 9027.50 was not discussed because it was not
presented as a competing entry. The conference felt that CTH 90275090, being a
residuary heading, would more appropriately cover cameras working on thermal
principle as compared to cm 9027.30. Presently, there is no difference in the
rates of duty between 9027.30 and 9027.50
6. The Conference felt that thermal camera capable of infrared imaging and
measuring temperatures would be appropriately covered under CTH 9027.50.90.
7. The Board has accepted the recommendation of the Conference.
8. Accordingly, it is clarified that thermal camera capable of infrared
imaging and measuring temperature would be appropriately covered under CTH
90275090.
9. This may be brought to notice of all concerned.
Sd/-
(H.K.SHARMA)
STO (TU)
F.No. 528/24/2002-Cus(TU)