2025(05)LCX0182(AAR)

Future Media

decided on 08-05-2025

Customs Authority for Advance Rulings 

New Custom House, Ballard Estate, Mumbai - 400 001

E-MAIL: cus-advrulings.mum@gov.in

1. A copy of this order made under sub-section (2) of Section 28-1 of the Customs Act, 1962 is granted to the concerned free of charge.

2. Any appeal against this Advance Ruling order shall lie before the High Court of concerned jurisdiction, within 60 days from the date of the communication of such ruling or order.

3. The advance ruling pronounced by the Authority under Section 28 - I shall remain valid for three years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier.

4. Where the Authority finds that the advance ruling was obtained by the applicant by fraud or misrepresentation of facts, the same shall be declared void ab initio.

Advance Ruling

Future Media (IEC No.: 0914001159) (hereinafter referred to as 'the Applicant') filed an application (CAAR-1) for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling (CAAR) Mumbai. The said application was received in the secretariat of the CAAR, Mumbai on 09.01.2025 along with its enclosures in terms of Section 28H(1) of the Customs Act, 1962(hereinafter referred to as the 'Act also'). The Applicant is seeking advance ruling on the issue of classification of the products namely, (i) Nightfox CORSAC 2 Binoculars, (ii) Nightfox Vulpes HD Rangefinder Night Vision Binocular, (iii) Nightfox Whisker Night Vision Binoculars, (iv) Nightfox Swift 2 Pro Night Vision Goggles, and (v) Nightfox Prowl Night Vision Monocular (collectively referred to as "Night Vision Devices"), under CTH 85258900 as digital camera, or under CTH 9005 as night vision binoculars/monoculars, of the First Schedule of the Customs Tariff Act, 1975.

2. Submission by the Applicant:

2.1 Future Media (hereinafter referred to as the "Applicant") is a proprietorship founded in the year 2010. The Applicant is one of the leading players in the Geospatial instrumentation industry. In connection with its business, the Applicant imports Nightfox Devices from Nightfox (hereinafter referred to as the "Supplier").

About the Nightfox Devices in question

2.2 The present application pertains to the classification of 5 night vision devices, namely
(hereinafter collectively referred to as TMightfox Devices':

i. Nightfox CORSAC 2 Binoculars

ii. Nightfox Vulpes HD Rangefinder Night Vision Binocular

iii. Nightfox Whisker Night Vision Binoculars

iv. Nightfox Swift 2 Pro Night Vision Goggles

v. Nightfox Prowl Night Vision Monocular

2.3 The Nightfox Devices and their images are captured below:

2.4 All the above-mentioned devices allow the users to view images which are far away, especially at night as they have night vision capabilities. In addition to this, the devices in question are also capable of taking photos and videos. The above-mentioned devices have the following features, specs and functions:

i. Infrared light and digital CMOS sensor.

ii. Battery powdered, re-chargeable device.

iii. Optical magnification.

iv. Images and videos recorded can be saved on memory cards.

2.5 The above devices can be used by animal enthusiasts for viewing and tracking night animals and by individuals to document paranormal activity. However, these devices are not designed for use by military. These devices cannot be used for covert operations as they emit a light which will be visible to the enemy forces. Thus, Nightfox Devices in question are for recreational use and not for military use.

About the Night Vision Technology

2.6 Broadly, night vision technologies used by night vision devices is of 3 types:

i. Image Intensification,

ii. Thermal Imaging; and

iii. Active Illumination.

i) Image Intensification:

2.7 Devices which use the image intensification method rely on existing source of light (moonlight or starlight). The devices use a photocathode to covert the captured light i.e. photons into electrons. These electrons are then amplified through a Microchannel Plate and then converted back to photons i.e. visible light by using a phosphor screen. The eyepiece or display screen then lets the user view the lit up scene.

ii) Thermal Imaging:

2.8 Devices that use thermal imaging rely on the infrared radiation (heat) emitted by objects. The devices use a thermal sensor to capture the thermal radiation and these detectors convert the infrared radiation into electrical signal and the image is displayed. As thermal imaging is not reliant on light but dependant on (thermal radiation, these devices do not need image converter tubes / image amplifiers / image intensifies. Night vision devices for military use is generally based on this technology.

iii) Active Illumination:

2.9 Devices that use the active illumination, provide its own light source to illuminate the scene. That is, these devices have an inbuilt infrared light emitting source. These devices utilise near infrared light, which have wavelengths longer than visible light, to illuminate the area. These devices capture artificial light similar to the way devices that use image intensification capture nature light, the devices in question do not contain any image converter tubes/image intensifiers/image amplifiers to capture the light. This is because the devices utilise a Complementary Metal-Oxide-Semiconductor (CMOS) Sensor which captures the light and converts it into digital data. This raw digital data is processed through an image processor inside the device and then displayed on an LCD screen which is seen by the user. That is, the person using the device does not see what is before them using a lens (like in the case of the above 2 technologies) but instead sees a projection of same on the LCD screen in-built into the device.

2.10 The Nightfox Devices concerned in the present application utilize the third type of night vision technology called "active illumination".

The technology used by the products now in question - Active Illumination

2.11 The Nightfox Devices in question use its own source i.e. infrared light to illuminate the area, which is then captured using a camera (similar to how flash photography works). The illumination done by infrared light is not entirely visible to the human eye due to its wavelengths but can be captured by the camera and displayed to the viewer using an LCD Screen. Thus, an illuminated image is projected on the LCD screen.

3. Applicants interpretation of Law/Facts:

3.1 The Applicant submit that they satisfy all the criteria required for filing the application for advance ruling, namely:

(a) The Applicant has been granted a valid Importer-Exporter Code Number (IEC) under section 7 of the Foreign Trade (Development and Regulation) Act, 1992;

(b) The Applicant is filing the Application in respect of goods prior to their importation into India;

(c) The application for advance ruling is in relation to clause (a) of Section 28H (2) of the Customs Act, 1962; and

(d) The application is not barred under Section 281 of the Customs Act, 1962.

Thus, the present application must be allowed to be proceeded with.

CLASSIFICATION OF N1GHTFOX DEVICES

3.2 The classification of the goods imported into India is to be determined based on the General Rules of Interpretation (hereinafter referred to as the "GRI") set out in the Tariff. As per Rule 1 of the GRI, classification of the imported products shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the remaining Rules of the GRI.

3.3 The Tariff is aligned, up to the 6-digit level, with the Harmonized System of Nomenclature ('HSN') issued by the World Customs Organization ('WCO'). It has been held by the Hon'ble Supreme Court in the case of Collector of Customs, Bombay vs. Business Forms 2002 (142) ELT 18 that the HSN Explanatory Notes aid in the interpretation of the Headings of the Tariff and may be used as a safe guide for the same.

Whether the Nightfox Devices are classifiable as 'night vision goods' under Tariff Item 85258300 or Tariff Item 85258900?

3.4 The Nightfox Devices in question function like cameras using CMOS Sensors to capture the light and cover to digital data. Digital cameras are classified under Heading 8525 of the Tariff. The relevant extract of Heading 8525, from the Tariff is set out below:

 

Headings/Sub-Headings / Tariff Item	Tariff Description
8525	TRANSMISSION APPARATUS FOR RADIO-BROADCASTING OR TELEVISION, WHETHER OR NOT INCORPORATION RECEPTION APPARATUS OR SOUND RECORDING OR REPRODUCING APPARATUS; TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS
852550	- Transmission apparatus
	***
852560	- Transmission apparatus incorporating reception apparatus:
	***
	- Television cameras, digital cameras and video camera recorders'.
85258100	-- High-speed goods as specified in sub-heading Note 1 to this Chapter
85258200	--Other, radiation-hardened or radiation-tolerant goods as specified in sub-heading Note 2 to this Chapter
85258300	- Other, night vision goods as specified in sub-Heading Note 3 to this Chapter
85258900	- Other

3.5 The relevant portion of HSN Explanatory Notes to Heading 8525 is extracted below:

85.25-Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders. 8525.50 -Transmission apparatus

8525.60 -Transmission apparatus incorporating reception apparatus

- Television cameras, digital cameras and video camera recorders:

8525.81 —High-speed goods as specified in Subheading Note I to this Chapter

8525.82 --Other, radiation-hardened or radiation-tolerant goods as specified in Subheading Note 2 to this Chapter

8525.83 —Other, night vision goods as specified in Subheading Note 3 to this Chapter
8525.89-Other

(B) TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS This group covers cameras that capture images and convert them into an electronic signal that

(1) transmitted as a video image to a location outside the camera for viewing or remote recording (i.e., television cameras); or

(2) recorded in the camera as a still image or as a motion picture (i.e., digital cameras and video camera recorders).

Many of the cameras of this heading may physically resemble the photographic cameras of heading 90.06 or the cinematographic cameras of heading 90.07. The cameras in heading 85.25 and the cameras in Chapter 90 typically include optical lenses to focus the image on a light-sensitive medium and adjustments to vary the amount of light entering the camera. However, photographic and cinematographic cameras of Chapter 90 expose images onto photographic film of Chapter 37, while the cameras of this heading convert the images into analogue or digital data.

The cameras of this heading capture an image by focusing the image onto a light-sensitive device, such as a complementary metal oxide semiconductor (CMOS) or charge-coupled device (CCD). The light-sensitive device sends an electrical representation of the images to be further processed into an analogue or digital record of the images.

In digital cameras and video camera recorders, images are recorded onto an internal storage device or onto media (e.g., magnetic tape, optical media, semiconductor media or other media of heading 85.23). They may include an analogue/digital converter (ADC) and an output terminal which provides the means to send images to units of automatic data processing machines, printers, televisions or other viewing machines. Some digital cameras and video camera recorders include input terminals so that they can internally record analogue or digital image files from such external machines.

Generally, the cameras of this group are equipped with an optical viewfinder or a liquid crystal display (LCD), or both. Many cameras equipped with an LCD can employ the display both as a viewfinder when capturing images and as a screen for displaying images received from other sources or for reproducing images already recorded.

3.6 The Nightfox Devices in question are shaped like binoculars but function like a camera. Just as a camera shows a projection of the imagery captured, the Nightfox Devices also show an illuminated projection of the dark imagery captured. One cannot look through the Nightfox Devices like traditional binoculars which shows imagery in real time, whereas the Nightfox Devices in question have a slight delay between when the image is captured and is projected, owing to the frame rate (frames per second).

3.7 The projection of imagery on the LCD is the only way the Nightfox Devices can function, and there is no lens or viewfinder in the devices which can be directly used in the absence of this LCD.

3.8 The image capturing and video recording capability of the night vision devices is also an integral aspect of the Nightfox Devices. This is evident from the product brochures and the way with which the devices are marketed, which emphasizes on the devices' specs for photo and video recording. In any case, even without pressing the record button, the Nightfox Devices function in the same manner that a camera would function without pressing the record button, that is it would merely project the imagery captured.

3.9 Further, the Nightfox Devices in question have the above-mentioned characteristics of cameras of Heading 8525 as illustrated in the HSN Explanatory Notes. The characteristics of the devices in question and the characteristics of cameras of Heading 8525 are tabulated below:

 

Characteristics of cameras of Heading 8525	Characteristics of the devices in question
Heading 8525 covers cameras that capture images and convert them into an electronical signal that is transmitted to a location outside the camera for remote viewing and recording, or electronic signal that is recorded in the camera	The device is captures images using a light sensitive medium. The medium converts the captured light into electronical signal (digital data). This is reflected onto the screen in the device for viewing/ capturing.
The cameras of Heading 8525 typically include optical lenses to focus the image onto a light-sensitive medium and adjustments to vary the amount of light entering the camera. These cameras convert the images into analogue or digital data.	The device has optical lenses which help with optical zoom. The devices have a complementary metal oxide semiconductor (CMOS Sensor) as the light-sensitive medium which converts the captured light into electronical signal (digital data).
The cameras of Heading 8525 capture an image by focusing the image onto a light sensitive device such as a CMOS or a charge coupled device (CCD).	The devices have a CMOS Sensor as the light-sensitive medium which converts thejsaptured: light into electronical signal (djgital data).
Digital cameras of Heading 8525 record, images onto an internal storage device /media. These cameras include an analogue/digital converter (ADC) and an output terminal which allows the device to send images to units of automatic data processing (ADP) machines, printers, or other view machines	The devices have the capability of recording the images on internal storage of the device, and have an output terminal which can be used for transmitting the images outside the device for viewing and storage.
Cameras of Heading 8525 are equipped with an optical viewfinder or a liquid crystal display (LCD), or both. Some cameras are equipped with an LCD which functions as both, the display and the viewfinder.	The devices have an LCD display which functions as both the viewfinder as well as the display.

3.10 Thus, it is clear that the Nightfox Devices in question are cameras and also have the characteristics of cameras of Heading 8525, namely the CMOS Sensor, LCD display, the ability to covert images into digital data, etc. Therefore, it is submitted that the products are correctly classifiable under Heading 8525 and more specifically under Tariff Item 85258900.

3.11 These devices are identical to a traditional digital camera-just the form factor is different. The viewing screen of a digital camera is the screen which the wearer of the device can see. And depending of if he/she wants to capture the same, the concerned command will have to be given.

3.12 The goods being night vision devices, classification under Tariff Item 85258300 as 'night vision goods' may be examined first. As per the Applicant, the devices in question cannot be classified under Tariff Item 85258300. Tariff Item 85258300 only covers those night vision goods as specified in sub-heading Note 3. Sub-Heading Note 3 for Sub-Heading 8525 83 is extracted below:

3.- Subheading 8525.83 covers night vision (television cameras, (digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 8525.89).

3.13 From a perusal of the above note, it is clear that Sub-Heading 8525 83 only covers those night vision cameras which use a photocathode to convert light to electrons and can be amplified to yield a visible image. Thus, the note is referring to those night-vision cameras which use the 'image intensification' technology and use a photocathode and microchannel plate. Imagine intensification devices also utilise the existing light and amplify it.

3.14 The night vision goods covered under Sub-Heading 8525 83 are fundamentally different from the devices in question and use a completely different technology. The Nightfox Devices concerned in the present application function on the 'active illumination' technology, and thus do not contain any photocathode or microchannel plate. The devices in question emit their own source of light using infrared light and capture the image using a camera which can see wavelength that is not visible to the human eye. Thus, the night vision devices concerned in the present application cannot be classified under Sub-Heading 8525 83.

3.15 From a perusal of Note 3 to Sub-Heading 8525 83, it is also seen that other night vision goods such as the thermal imaging cameras are classified under the residuary entry (85258900). Accordingly, it is submitted that as the Nightfox Devices in question are not classifiable under Sub-Heading 8525 83, and nor are they classifiable under any other Tariff Entry of Heading 8525, the devices will be classifiable under Tariff Item 85258900.

Whether the Nightfox Devices are classifiable as 'night vision binoculars' or 'night vision monoculars' under Tariff Item 90051000 or Tariff Item 90058010 ?

3.16 The Nightfox Devices in question are marketed as night vision binoculars and monoculars. Binoculars and monoculars are classified under Heading 9005 of the Tariff. The relevant extract of Heading 9005, from the Tariff is set out below:

3.17 The relevant portion of HSN Explanatory Notes to Heading 9005 is extracted below:

90.05 -Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy.

9005.10-Binoculars

9005.80 -Other instruments

9005.90 -Parts and accessories (including mountings) This heading includes:

(1) Binoculars, such as opera glasses, binoculars for touring or hunting, military binoculars (including night glasses and certain periscopic binoculars) and binoculars made in the form of spectacles.

(2) Telescopes for hunting, louring, for use at sea, for firing ranges, for health resorts (for observing scenery or the sky), etc. They may be in one piece (pocket or other telescopes) or with sliding drawers for focussing; they may also be designed to be fitted on a stand. Certain telescopes may incorporate a device so that they can be used only after the insertion of a coin.

The heading also includes telescopes, and more particularly binoculars, which -Utilize infra-red light and which incorporate image converter tubes to convert the magnified infra-red image into an image which can be seen by the human eve: these infra-red instruments are used at night, particularly by armed forces. Also included are telescopes, binoculars and the like which utilise light amplifiers (also known as image intensifiers) to increase the brightness of an image which is below the visual threshold to a level where the image can be seen.

3.18 It is submitted that the Nightfox Devices in question are only termed as binoculars and monoculars owing to nature of function performed by the product and the form factor of the product. General definitions of binoculars and monoculars are as follows:

3.19 Thus, from the above general definitions, we understand that binoculars are a pair of tubes with glass lenses at either end that you look through to see things far away more clearly. And similarly, monoculars are singular tubes with a glass lens to look through and see things which are far away. As stated above, the user cannot look through the Nightfox Devices in question. The user merely sees a projection of the surrounding as captured by the camera in the device. Thus, these products are not in the nature of binoculars/monoculars.

3.20 The Nightfox Devices in question function more like cameras of Heading 8525 which capture light and convert it into electronic signals for projection on an LCD screen. Further, these Nightfox Devices also have photo-taking and video-taking capabilities, which is an integral feature of the devices.

3.21 From a perusal of the HSN Explanatory Notes to Heading 9005, it covers military binoculars like night glasses. The relevant portion is reproduced for ease of reference:

This heading includes:

(I) Binoculars, such as opera glasses, binoculars for touring or hunting, military binoculars (including night glasses and certain periscopic binoculars) and binoculars made in the form of spectacles.

3.22 Military binoculars are advanced devices and do not utilise active illumination as the infrared light emitted can compromise the position of the military personnels. Military binoculars often use image intensification or thermal imaging technology as they do not emit any light. The Nightfox Devices in question emit its own infrared light and cannot be used for military operations. Therefore, the military binoculars which are covered under Heading 9005 are different from the Nightfox Devices concerned.

3.23 Further, military binoculars show night imagery in real time and can be looked through, much like traditional binoculars. Whereas, devices which use active illumination have a bit of a slight delay as the devices capture certain frames per second, and relay the image to an LCD display. The devices are simple quality devices used by animal enthusiasts or those who wish to record imagery in darkness. Thus, the Nightfox Devices in question are not in the nature of military binoculars covered under Heading 9005.

3.24 Further, it is submitted that while the HSN Explanatory Notes to Heading 9005 covers certain night vision products, it does not cover Nightfox Devices concerned in the present application, which use the active illumination technology. The relevant portion of the HSN Explanatory Notes are extracted below:

The heading also includes telescopes, and more particularly binoculars, which utilize infra­red light and which incorporate image converter tubes to convert the magnified infra-red image into an image which can be seen by the human eye; these infra-red instruments are used at night, particularly by armedforces. Also included are telescopes, binoculars and the like which utilise light amplifiers (also known as image intensifiers) to increase the brightness of an image which is below the visual threshold to a level where the image can be seen.

3.25 It is the thermal imagining technology that captures existing infra-red light and uses image converter tubes to convert the magnified infra-red light into an image visible to the human eye. Further, it is the image intensification technology which relies on existing light and amplifies it using image intensifiers to increase brightness of an image which is below the visual threshold. Therefore, heading 9005 covers those devices which function using the thermal imaging night vision technology or the image intensification night vision technology. The devices which use active illumination night vision technology are not covered under this Heading.

3.26 As submitted in the foregoing paras, the night vision devices in question use active illumination technology. They do not contain any image convertor tubes or light amplifiers. The Nightfox Devices in question utilise a CMOS Sensor to convert the captured light to digital data. Therefore, the Nightfox Devices in question are not in the nature of those goods covered under Heading 9005.

3.27 For the reasons enumerated above, it is submitted that the goods are not classifiable under Heading 9005.

4. Port of Import and reply from jurisdictional Commissionerate:

4.1 The applicant in their CAAR-I indicated that they intend to import the subject goods i.e. Nightfox devices at the jurisdiction of Office of the Commissioner of Customs, Air Cargo... Complex, Hyderabad. The application was forwarded to the Office of the Commissioner of Customs, Air Cargo Complex, Hyderabad for their comments on 06.02.2025.

The concerned jurisdictional Commissionerate vide their letter dated 06.03.2025 has submitted as follows:

• From the supplier's website, it is observed that the items proposed to be imported are being categorized under binoculars (Item No. 1 to 3), monocular (Item No. 5) and goggles (Item No. 4). It is also observed that none of the devices are being categorized or marketed as cameras. These devices are not simply shaped like binoculars, but they are designed to function as binoculars.
   

• The primary function of these devices is to view images which are far and within the operating range in the night which fits to the definition of binoculars. With the advent of technology, the said devices had undergone many changes and they are equipped with additional features, enabling them to take pictures and record video and audio. But the principal function of the binoculars remains the same and the presence of these additional features like ability to record video and to take pictures does not entitle the items to be classified as cameras under CTH 8525.
   

• The primary function of the devices is to view images which are far which fits to the definition of Binoculars which is also supported by the nomenclature adopted by the manufacturer/ supplier of the goods. Hence, based on the terms of the Headings and by applying Rule 1 of the General Rules of Interpretation (GRI), it appears that the items intended to be imported are classifiable under CTH 9005 which includes Binocular and monoculars and not under CTH 8525 which includes Television Cameras, Digital cameras and Video camera recorders.
   

• The importer in their submissions relied on Technology/ Working Principle of different items performing same function i.e. night vision, for the purposes of classification and submitted that the items imported by them which employs "Active Illumination", Technology and utilize CMOS Sensor are technically very much akin to digital cameras and therefore merits classification under CTH 8525 instead of CTH 9005.
   

• On perusal of the relevant entries under tariff headings 8525, it is observed that under the CTH 8525, there are 4 Entries corresponding to cameras based on the character i.e. High Speed (CTI 85258100), based on area of application i.e. radiation tolerant (CTI 8525 82 00), based on technology employed in respect of night vision camera (CTI 8525 83 00) and Others (85258900), whereas under CTH 9005, there is only one entry for binoculars , CTI 90051000 and there is no division among the items declared as "Binoculars" based on character/ technology/ area of application. The importer intends to classify the goods to be imported under CTI 8525 8900, which is a residual entry under CTH 8525, rather than under CTH 9005 which is more specific and fits to the functioning of the goods to be imported.
   

• From the foregoing, it appears that the imported goods merit classification under CTH 9005, irrespective of character, area/time of application and technology employed. This observation is further supported by the relevant portions of the explanatory notes for the heading 9005 produced below.

90.05 - Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mounting therefor, but not including instruments for radio-astronomy. 9005.10 -Binoculars

9005.80 - Other instruments

9005.90 - Parts and accessories (including mountings) This heading includes:

(I) Binocular, such as opera glasses, binoculars for touring or hunting, military binoculars (including night glasses and certain periscopic binoculars) and binoculars made in the form spectacles.

The heading also includes telescopes, and more particularly binoculars, which utilize infra­red light and which incorporate image converter tubes to convert the magnified infra-red image into an image which can be seen by the human eye; these infra-red instruments are used at night, particularly by armed forces. Also included are telescopes, binoculars and the like which utilize light amplifiers (also known as image intensifiers) to increase the brightness of an image which is below the visual threshold to a level where the image can be seen

• From the above, it may be seen that the heading "Binocular" does not merely include a simple optical device with lenses that makes the objects appear nearer, but also includes complex add-ons such as IR light source, image converter tubes and image intensifiers etc.
   

• The importer claimed that the heading 9005 includes binoculars for military application employing IR Light Source and image intensification technology. However, the imported items do not employ the same and therefore doesn't merit classification under 9005. In this regard, it may be noted that the text is the explanatory notes in "indicative" and not "exhaustive" in nature. As per the explanatory notes, Binoculars for touring or hunting and binocular made in the form of spectacles are also included under CTH 9005. Hence the importers claim that only binoculars for military application employing IR Light Source and image intensification technology is not valid.
   

• Hence from the foregoing it appears that the goods to be imported merit classification under CTH 9005 and not under CTH 8525 as claimed by the importer.

5. Details of Hearing

5.1 A hearing was conducted on 09.04.2025 at 03:00 PM. Ms. Srinidhi Ganeshan and Ms. Anaya Bhide, Authorised Representatives, along with Shri Vishal Kothari, the applicant, appeared online for the hearing and reiterated the contentions submitted in the application.

During the proceedings, they presented two models of the subject goods, which utilize the same active illumination technology as the five models mentioned in the application. They contended that these goods merit classification under Customs Tariff Item (CTI) 8525 89 00 (Others), arguing that the technology used—namely CMOS and CCD—is consistent with the scope of Heading 8525, as elaborated in the Harmonized System of Nomenclature (HSN) Explanatory Notes under category (B): Television Cameras, Digital Cameras and Video Camera Recorders.

They further elaborated on the characteristics of cameras classified under Heading 8525 and highlighted their similarity to those of the subject goods. Based on these features, they asserted that the subject goods closely resemble digital cameras classified under Chapter Heading 8525. Accordingly, they argued that classification under Customs Tariff Heading (CTH) 9005 is not appropriate, as the goods do not conform to the description provided under that heading and its corresponding HSN Explanatory Notes.

Upon inquiry regarding the applicability of any specific Import Policy to the subject goods, the representatives undertook to verify the same and revert with the relevant details. A time period of one week has been granted to file any additional submissions, if necessary.

Nobody appeared on behalf of the department for the hearing.

DISCUSSION AND FINDINGS

6.1 I have considered all the materials placed before me in respect of the subject goods. I have gone through the submissions made by the applicant during the hearing. Therefore, I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework.

6.2 The Applicant has sought advance ruling in respect of the following question:

a. Whether the products namely, (i) Nightfox CORSAC 2 Binoculars, (ii) Nightfox Vulpes HD Rangefinder Night Vision Binocular, (iii) Nightfox Whisker Night Vision Binoculars, (iv) Nightfox Swift 2 Pro Night Vision Goggles, and (v) Nightfox Prowl Night Vision Monocular (collectively referred to as "Night Vision Devices") are classifiable under CTH 85258900 as digital camera, or under CTH 9005 as night vision binoculars/monoculars, of the First Schedule of the Customs Tariff Act, 1975.

6.3 At the outset, I find that the issue raised in the question in the Form CAAR-1 is squarely covered under Section 28H(2) of the Customs Act, 1962 being a matter related to classification of goods under the provisions of this Act.

6.4 Before deciding on the issue, let me deliberate on the legal framework prescribed in Customs Tariff Act, 1975, Chapter/ Section notes along with HSN explanatory notes. As per Rule 1 of GRI, the titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.

6.5 Upon review of the brochures, technical specifications, and the applicant's submissions, it is observed that these devices are primarily designed for viewing distant objects in low-light conditions, particularly at night. They incorporate features such as infrared (IR) illumination, CMOS sensors, rechargeable batteries, and optical magnification.

The following devices, Nightfox CORSAC 2 Binoculars, Nightfox Vulpes HD Rangefinder Night Vision Binocular, Nightfox Whisker Night Vision Binoculars, and Nightfox Swift 2 Pro Night Vision Goggles, are additionally equipped with the capability to capture images and record videos. In contrast, the Nightfox Prowl Night Vision Monocular is capable of recording video only, without the functionality to capture still photographs. Additionally, the Nightfox Vulpes HD Rangefinder Night Vision Binocular is distinguished by its built-in laser rangefinder, which displays real-time distance measurements on-screen. This unique feature enhances its utility for activities such as hunting, where precise distance estimation is critical.

These binoculars and monoculars are designed for versatile use. They can be operated as handheld devices or mounted on a helmet for hands-free functionality. This flexibility makes them suitable for a wide range of applications, including tactical operations, surveillance, and outdoor activities such as wildlife observation, hunting or navigation in low-light conditions.

6.6 Before classifying these devices, it is important to understand how infrared night vision binoculars and monoculars function.

Infrared night vision binoculars or monoculars operate by utilizing infrared (IR) light to illuminate objects in complete darkness, enabling the device to "see" in conditions where the human eye cannot. These devices are equipped with a built-in infrared illuminator that emits IR light, which is invisible to the naked eye but reflects off objects in the environment. A CMOS or CCD sensor inside the device captures this reflected IR light and converts it into an electronic signal. The signal is then processed and displayed as a visible image on a screen inside the eyepiece, allowing the user to view objects clearly in low-light or no-light situations.

6.7 The products, namely, (i) Nightfox CORSAC 2 Binoculars, (ii) Nightfox Vulpes HD Rangefinder Night Vision Binocular, (iii) Nightfox Whisker Night Vision Binoculars, (iv) Nightfox Swift 2 Pro Night Vision Goggles, and (v) Nightfox Prowl Night Vision Monocular, are all night vision devices designed to enable users to see in low-light or complete darkness, allowing visibility beyond the capability of the unaided human eye. These devices function similarly to traditional binoculars and monoculars, but are enhanced with infrared illumination and image sensors to provide night vision capabilities.

6.8 I note that the Customs Tariff Heading (CTH) 9005 covers "Binoculars, Monoculars, Other Optical Telescopes, and Mountings Therefor; Other Astronomical Instruments and Mountings Therefor, but Not Including Instruments for Radio-Astronomy". The relevant Customs Tariff entries and HSN Explanatory Notes to Heading 9005 is reproduced below for ease of reference:

90.05 -Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy.

9005.10-Binoculars

9005.80 -Other instruments

9005.90 -Parts and accessories (including mountings)

This heading includes:

(1) Binoculars, such as opera glasses, binoculars for touring or hunting, military binoculars (including night glasses and certain periscopic binoculars) and binoculars made in the form of spectacles.

(2) Telescopes for hunting, touring, for use at sea, for firing ranges, for health resorts (for observing scenery or the sky), etc. They may be in one piece (pocket or other telescopes) or with sliding drawers for focussing; they may also be designed to be fitted on a stand. Certain telescopes may incorporate a device so that they can be used only after the insertion of a coin. ****

The heading also includes telescopes, and more particularly binoculars, which utilize infra-red light and which incorporate image converter tubes to convert the magnified infra-red image into an image which can be seen by the human eve: these infra-red instruments are used at night, particularly by armed forces. Also included are telescopes, binoculars and the like which utilise light amplifiers (also known as image intensifiers) to increase the brightness of an image which is below the visual threshold to a level where the image can be seen.

These explanatory notes explicitly mention the inclusion of night vision binoculars and telescopes that utilize infrared technology to produce images visible to the human eye, especially for use at night by armed forces or other applications.

In light of the above, it is clear that the devices in question, which operate using infrared illumination and electronic image conversion to aid vision in darkness, fall within the scope of the instruments described in CTH 9005. Therefore, these are appropriately classifiable under Customs Tariff Heading 9005.

6.9 A binocular is a dual-lens optical device designed for use with both eyes simultaneously, providing a wide field of view, enhanced image clarity, and depth perception, making it ideal for activities such as birdwatching, hunting, and surveillance. In contrast, a monocular is a single-lens optical instrument intended for use with one eye, offering similar magnification capabilities in a more compact and lightweight form.

In the present case, the products (i) Nightfox CORSAC 2 Binoculars, (ii) Nightfox Vulpes HD Rangefinder Night Vision Binocular, (iii) Nightfox Whisker Night Vision Binoculars, and (iv) Nightfox Swift 2 Pro Night Vision Goggles are all equipped with dual eyepieces and objective lenses, enabling binocular vision, and are therefore classified as binoculars, notwithstanding the "goggles" designation of the Swift 2 Pro. In contrast, the product, (v) Nightfox Prowl Night Vision Monocular has a single eyepiece and lens, designed for use with one eye, and is correctly classified as a monocular.

Therefore, the products, i.e. Nightfox CORSAC 2 Binoculars. Nightfox Vulpes HD Rangefinder Night Vision Binocular, Nightfox Whisker Night Vision Binoculars, and Nightfox Swift 2 Pro Night Vision Goggles are appropriately classifiable under CTI 90051000 (Binoculars} and the product, i.e. Nightfox Prowl Night Vision Monocular is appropriately classifiable under CTI 90058010 (Monoculars and refracting telescopes) of the First Schedule to the Customs Tariff Act 1975, in accordance with the General Interpretative Rule 1 (GIR 1) and the Explanatory Notes to Chapter Heading 9005.

6.10 Furthermore, attention is invited to Notification No. 15 (RE-2012)/2009-2014 dated 29.08.2012, issued by the Director General of Foreign Trade (DGFT), which clarified that Night Vision Binoculars and Passive Night Vision Devices (PNVs) are classified under HS Code 9005.10.00. As per the notification, these items are categorized as 'restricted' for import and,therefore, require an import authorization for entry into the country. The relevant extract from notification is provided below for reference.

To be published in the Gazette of India Extraordinary Part-II, Section-3, Sub-section (II)

Government of India
Ministry of Commerce and Industry
Department of Commerce

NOTIFICATION NO. 15 (RE-2012)/2009-2014 dated29.8.2012
Amends Schedule-I (Imports) of the ITC(HS) Classifications of Export and Import Items, 2009-14,
Chapter-90.

S.O. (E) - In exercise of powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, as amended, read with paragraph 1.3 and paragraph 2.1 of the Foreign Trade Policy - 2009-14, the Central Government hereby amends Schedule - I (Imports) of the ITC(IIS) Classifications of Export and Import Items, 2009-14, Chapter-90 as under:

2. Presently, the import policy for Binoculars (HS Code: 9005.10.00) is free. Night Vision Binoculars/ Passive Night Vision Devices (PNVs) are classified under the same HS Code:9005.10.00. But these items will be 'restricted' for import. So the amended entry HS Code:9005.10.00 will read as follows:

3. Effect of Notification: Import of Night Vision Binoculars/ Passive Night Vision Devices(PNVs) will require an Import Authorization.

(Anup K. Pujari)
Director General of Foreign Trade

[Issuedfrom File No. 01/89/180/00220/AM-02/PC-2(A)]

From the above, it becomes very clear that Night Vision Binoculars are appropriately classifiable under HS Code 9005.10.10 of the First Schedule of the Customs Tariff Act, 1975.

6.11 I have also referred to the US Customs Ruling Nos. NY N259354 dated 05.12.2014, NY 887583 dated 14.07.1993, and NY 884939 dated 10.05.1993, where night vision binoculars/monoculars were classified under CTH 9005.

It is important to note that these rulings were issued by authorities outside India, however, it serves as a useful reference point for aligning with international classification practices and I am referring to them as a guide for determining a consistent and uniform classification globally.

6.12 The applicant has contended that the products in question function similarly to digital cameras, utilizing CMOS sensors to capture light and convert it into digital data. It has been noted that there may be a slight delay between image capture and projection due to the frame rate. Furthermore, the image capturing and video recording capabilities of the night vision devices are presented as integral features of the Nightfox products. On this basis, the applicant argues that the products should be classified under Customs Tariff Heading (CTH) 8525 as digital cameras.

However, a detailed examination reveals that these devices are primarily designed for viewing distant objects in low-light or nighttime conditions, and their form and design are consistent with binoculars or monoculars. Their main purpose is to enhance human vision in darkness, enabling users to see what is otherwise invisible to the naked eye. Although they possess image and video recording features, these functions are supplementary and represent modern enhancements to traditional binocular or monocular features

The principal function of an infrared night vision binocular or monocular is to facilitate long-distance viewing in dark or low-light environments by detecting and amplifying infrared light, which is otherwise invisible to the human eye. This is achieved through the combination of a built-in infrared illuminator and a light-sensitive sensor, which capture and convert the reflected infrared light into a visible image. The core function of these devices is similar to that of conventional binoculars or monoculars, which are classified under CTH 9005 and are used for the observation of distant objects.

The core design, features, and user interface of a digital camera are specifically optimized for photography and videography, focusing on capturing and recording images and videos. These devices are not intended for continuous real-time viewing or the observation of distant objects. Instead, they are equipped with functions that support image composition, exposure adjustment, and media storage. In contrast, devices such as night vision binoculars or monoculars are primarily designed for ongoing observation, particularly in low-light or night-time conditions, making their principal function distinctly different from that of a digital camera.

The applicant itself has submitted that the said devices allow the users to view images which are far away and specially at night having inbuilt night vision capabilities. Further, these devices utilize near infrared light, which have wavelength longer than visible light and they have infrared light emitting source. The applicant, however claims that heading 9005 covers certain night vision products but it does not cover Nightfox device concerned in the present application as these products use active illumination technology. I find here that contention of the applicant is misplaced in as much as against the contention of the applicant, the HSN Explanatory Notes categorically provides that the Chapter Heading 9005, not only covers binoculars/monoculars but apart from these, it also covers binoculars and telescopes for touring or hunting. It further includes binoculars which also utilize infrared light. It also includes those binoculars or such devices which utilize light amplification to increase the brightness of an image below the visual threshold. The term used with the brightness is "image" and not the "object". Hence all like apparatus is covered here, which are based on utilisation of infrared light.

Further, the shape, design, functionality, intended use (viewing, tracking, surveillance, hunting with precise distance etc.,), common parlance, international practice and provisions of Customs Tariff Act and HSN Explanatory Notes, I am of considered view that these devices are nothing but binoculars and monoculars

Therefore, these products under question are not classifiable under Customs Tariff Heading (CTH) 8525 as digital cameras, but are appropriately classified under CTH 9005, which covers binoculars, monoculars, and similar optical instruments.

6.13 I have also placed reliance on the judgment of the Hon'ble Supreme Court in Dunlop India Ltd. v. Union of India [1983 (13) E.L.T. 1566 (S.C.)] wherein it was held that once an article is classified and placed under a specific tariff entry, the basis of that classification is not open to question. In the present case, the products in question have been classified as binoculars and monoculars, which are specifically covered under tariff headings 90051000 and 90058010, respectively, of the First Schedule to the Customs Tariff Act, 1975. As these items fall under clearly defined entries, there is no scope for their reclassification under any other heading, such as CTH 8525.

Further, the products in question are primarily designed for viewing distant objects in low-light and nighttime conditions. In accordance with their principal function, they are classifiable as binoculars or monoculars under Customs Tariff Heading (CTH) 9005 of the First Schedule to the Customs Tariff Act, 1975. Although these devices possess additional capabilities, such as capturing images and recording videos similar to a digital camera, they remain classified under CTH 9005, as their primary function aligns with that heading. This conclusion is also supported by the judgment of the Hon'ble Supreme Court in Thermax Ltd. v. Commissioner of Central Excise [2022 (382) E.L.T. 442 (SC)], wherein it was held that an additional purpose cannot alter the primary character or functionality of a product.

7. The jurisdictional Commissionerate has argued that the items proposed for import are categorized by the supplier as binoculars and monoculars, and are not marketed as cameras. These devices are primarily designed to view distant objects in low-light and nighttime conditions, and despite having additional features like image and video recording, their principal function remains observation, fitting the classification under CTH 9005. Applying Rule 1 of the General Rules of Interpretation (GRI) and considering the product's design, function, and supplier nomenclature, the goods are more appropriately classified under CTH 9005 rather than CTH 8525, which covers digital cameras. The importer's argument based on the technology used (such as CMOS sensors and active illumination) does not alter the primary function of the devices. Further, the explanatory notes to Heading 9005 indicate that binoculars with infrared and light amplification technologies
are included under this heading and are not restricted to military use. Therefore, the goods proposed for import merit classification under CTH 9005 and not under CTH 8525.

I agree with the view expressed by the jurisdictional Commissionerate that the goods in question merit classification under CTH 9005 and not under CTH 8525.

8. On the basis of foregoing discussions and findings, I reach to conclusion that:

a. The products, i.e. Nightfox CORSAC 2 Binoculars, Nightfox Vulpes HD Rangefinder Night Vision Binocular, Nightfox Whisker Night Vision Binoculars, and Nightfox Swift 2 Pro Night Vision Goggles merit classification under CTH 9005 (Binoculars, Monoculars, other optical Telescopes, and Mountings therefor; Other Astronomical instruments and Mountings therefor, but not including instruments for Radio-Astronomy), more specifically under CTI 90051000 (Binoculars) of the First Schedule of the Customs Tariff Act, 1975.

b. The product, i.e. Nightfox Prowl Night Vision Monocular merit classification under CTH 9005 (Binoculars, Monoculars, other optical Telescopes, and Mountings therefor; Other Astronomical instruments and Mountings therefor, but not including instruments for Radio-Astronomy), more specifically under CTI 90058010 (Monoculars and refracting telescopes) of the First Schedule of the Customs Tariff Act, 1975.

9. I rule accordingly.

(Prabhat K Rameshwaram)              
Customs Authority for Advance Rulings, Mumbai

F. No. CAAR/CUS/APPL/06/2025-O/o Commr-CAAR-Mumbai              Dated: 08-05-2025

This copy is certified to be a true copy of the ruling and is sent to:

1. Future Media,
D No. 16-2-674/6/6, Opposite Andhra Bank,
Pillar No. 1437, Judges Colony,
New Malakpet, Hyderabad, Telengana-500 036.
{Email: vishalkothari@futuremedia.biz}

2. The Pr. Commissioner of Customs,
GST Bhavan, Lai Bahadur Stadium Road, Basheerbagh,
Hyderabad-500004
Email: commr-cushyd@nic.in, customstechnical9@gmail.com

3. The Customs Authority for Advance Rulings,
Room No. 24, New Customs House,
Near IGI Airport, New Delhi-110037.
Email: cus-advrulings.del@gov.in

4. The Chief Commissioner of Customs,
Mumbai Customs Zone-I, Ballard Estate,
Mumbai -400001.
Email: ccu-cusmum l@nic.in

5. The Commissioner (Legal), CB1C Offices,
Legal/CX.8A, Cell, 5^th floor, Hudco Vishala Building,
C-Wing, Bhikaji Cama Place, R. K. Puram, New Delhi - 110066.
 Email: anishgupta.irs@gov.in, commr.legal-cbec@nic.in

6. The Member (Customs), Central Boards of Indirect Taxes & Customs, North Block, New Delhi-110001.
Email: mcmbercus.cbic@gov.in

7. The Webmaster, Central Boards of Indirect Taxes & Customs.
Email: webmaster.cbec@icegate.gov.in

8. Guard file.

(Vivek Dwivedi)           
Dy. Commissioner & Secretary
Customs Authority for Advance Rulings,
Mumbai