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2015 (5) TMI 129 - AT - CustomsBenefit of exemption Notification No. 12/12-CE dated 01.03.2012 - Held that:- Respondents imported external Hard Disc Drives and filed various Bills of Entry during the month of April and May, 2013. They claimed benefit of exemption Notification No. 12/12-CE dated 01.03.2012 (S. No. 255) under Customs Tariff 84717020. The adjudicating authority held that the respondents are not eligible for the benefit of exemption notification. The Commissioner (Appeals) set aside the adjudication order. The Ld. Advocate appearing on behalf of the respondents submits that the Tribunal in the case of CC (Acc & Import), Mumbai Vs. IBM India Pvt. Ltd. - [2010 (1) TMI 984 - CESTAT MUMBAI], on the identical situation, rejected the stay application filed by the Revenue. - following the decision of the Tribunal in the case of IBM India Pvt. Ltd. (2010 (1) TMI 984 - CESTAT MUMBAI), we reject the application filed by the Revenue.
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