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2022 (11) TMI 512 - AT - CustomsClassification of Hard Disk Drives - Denial of benefit of exemption from additional duties of customs beyond 6% - hard disk drives - N/N. 6/2006-CE dated 1st March 2006 (at serial no. 17) and N/N. 12/2012-CE dated 18th March 2012 (at serial no. 255) - HELD THAT:- The challenge to settled law by relying on the decision of the Hon’ble Supreme Court in re Radhasaomi Satsang [1991 (11) TMI 2 - SUPREME COURT] does not appear to be correct insofar as commodity tax is concerned. Assessment to duties of customs are a function of rate of duty and value; the former is determined from the First Schedule to Customs Tariff Act, 1975. The design of the Schedule encompassing all products within the tariff enumeration does not offer scope for traversing beyond the ninety eight chapters making it evident that certainty of fitment is one of the characteristics of classification for smooth operation of international trade - the settled classification may be unsettled only by argument of inapplicability owing to distinguishable nature of the product. Such argument has not been put forth in the contentions of Learned Authorized Representative. The judicial propriety requires non-discriminatory application of classification so held and notwithstanding the continuing cavil of Revenue about the eligibility for concessional duty. Appeal allowed.
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