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2016 (11) TMI 217 - AT - CustomsCompact Disc Re Writer (CDRW) - classification of goods - whether goods to be classified under CTH 8471.70.60 under Tariff heading 8471.70 - Claiming benefit of exemption from levy of additional customs duty (CVD) - benefit of N/N. 6/2002-C.Ex - Held that: - Sl. No. 261A envisages inter alia the benefit of notification 6/2002 to be extended to CD-ROM drive and not CDRW. Further, as correctly observed by the original authority, CDRW is required to be classified as 8471.7090 as all other subheadings of 8471-70 are specific headings; in any case ,goods CDRW are not covered by CTH 8471 7020 since this is a specific heading only for hard disc drives(HDD). Therefore the appellants are not eligible for exemption as per the Notification No.6/2002 and is a clear case of mis-declaration of goods - appeal rejected - decided against appellant.
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