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2017 (1) TMI 1529 - AT - CustomsClassification of imported goods - hard disk drive - eligibility for concessional rate of CV duty - Held that: - The terms hard disk drive used in the notification has not been amplified either by adding “external” or “internal”. On this simple premise alone, exemption to the said item cannot be denied. Admittedly, the imported items are hard disk drive and are meant for external use with computer or lap-top as plug-in device. They are portable hard disk drive. The contention of the Revenue that they are only removable or exchangeable disk drive, is not factually or technically correct - Appeal dismissed - decided against Revenue.
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