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2017 (8) TMI 1506 - AT - CustomsClassification of imported goods - External Hard Disc Drives - benefit of N/N. 12/2012-CE dated 1.3.2012 Sl. No. 225 - Department was of the view that removable or exchangeable disc drives do not fall under the classification of 84717020 and these goods are classifiable under CTH 84717030 and therefore is not eligible for the benefit of the notification - Held that:- The issue whether the imported goods are classifiable under CTH 84717020 has been analyzed and discussed in the case of CESTAT, Delhi in M/s. Supertron Electronics Pvt. Ltd. [2017 (1) TMI 1529 - CESTAT NEW DELHI], where it was held in favor of respondent by classifying the goods under CTH 84717020 and the benefit of the notification was extended to the respondents - appeal dismissed - decided against Revenue.
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