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2017 (4) TMI 1002 - AT - CustomsClassification of import of external/ portable hard disk drives - concessional rate of duty (CVD) - Exemption Notification Nos. 6/2011 CE and 12/2012-CE - classifiable under declared CTH 8471 70 20 as Hard disk drives or under CTH 8471 7030 as Removable or Exchangeable Disc Drives - Extended period of limitation - Held that:- Revenue has only taken a stand of convenience to anyhow deny the benefit of exemption which is clearly available to the appellant importers, by ignoring amongst others even the clarification dated 5.6.2013 issued in this regard by such Department of Central Government, which is concerned with such imported goods. - the imported goods are correctly classified under declared CTH 8471 70 20 as Hard disk drives. The exemption notifications did not make any distinction between internal Hard Disk Drive and external Hard Disk Drive for the purpose of concessional rate of duty. - Imported hard disc drive are eligible for concessional rate of duty as claimed by the Importer Appellants.
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