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2019 (3) TMI 1998 - AT - Service TaxClassification of imported goods - removable or exchangeable disc drives - classifiable under heading no. 84717020 of the First Schedule to Customs Tariff Act, 1975 to was revised to heading no. 84717030 of First Schedule to Customs Tariff Act, 1975? - N/N. 06/2006-CE dated 1st March 2006 and N/N. 12/2012-CE dated 17th March 2012 - demand of differential duty - HELD THAT:- It was held in the case of COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS SUPERTRON ELECTRONICS P. LTD. [2017 (1) TMI 1529 - CESTAT NEW DELHI] that 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. The classification of the impugned goods as in SUPERTRON ELECTRONICS P. LTD. decided in cannot be deviated from - Appeal allowed - decided in favor of appellant.
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