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2023 (7) TMI 588 - AT - CustomsClassification of imported goods - Ext. Hard disc drives/Hard Disc Drives - to be classified under CETH 84717020 as ‘hard disc drives’ or should have been classified under CETH 84717030 as ‘removable or exchangeable disc drives’ - eligibility for benefit under Sr. No.17 of exemption Notification No. 06/2006-CE dated 01.03.2006 till 16.03.2012 and thereafter under Sr. No. 255 of Notification No. 12/2012-CE dated 17.03.2012 - HELD THAT:- The issue is squarely covered by the decision of the Tribunal in the case of Supertron Electronics Pvt. Ltd. [2017 (1) TMI 1529 - CESTAT NEW DELHI] where it was held that we note that the exemption notification specifies tariff heading up to six digits only, 8471 70, which covers both, hard disk drive and removable or exchangeable disk drives. Further, the next column of the table for description explain the goods only as hard disk drive among many other items. On careful consideration of the technical specification furnished, and the sample of imported items along with tariff entries and the exemption notification, we are in agreement with the findings in the impugned order. 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. Chennai Bench of the Tribunal vide final order No.42907/2018 dated 16.11.2018 in appellant’s own case [2019 (2) TMI 264 - CESTAT CHENNAI] held that This Tribunal in the case of M/s. Fortune Marketing Pvt. Ltd., vide Final Order, dated 24.08.2017 [2017 (8) TMI 1506 - CESTAT CHENNAI] has already decided the issue in favour of the assessee. As the issue is squarely covered by the above decision, there are no merits in the impugned order - appeal allowed.
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