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2018 (4) TMI 822 - AT - Central ExciseBenefit of N/N. 12/2012-CE. - Hard Disk Drives - benefit denied by classifying the goods under Heading No.84717030 as “Removable or Exchangeable Disc Drive” - Held that: - the very same dispute came before the Tribunal in Supertron Electronics Pvt. Ltd. [2017 (1) TMI 1529 - CESTAT NEW DELHI], where it was held that The terms hard disk drive used in the notification has not been amplified either by adding “external” or “internal”. On this simple premise alone, exemption to the said item cannot be denied - benefit allowed - appeal allowed - decided in favor of appellant.
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