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2017 (8) TMI 205 - AT - CustomsClassification of imported goods - CD Rom drive - classified under CTH 84717060 or under sub-heading 84717090 - N/N. 6/2002-CE dated 01/03/2002 - Held that: - law is well settled that grant of the notification calls for coverage of goods strictly within the scope of the entry embracing the goods within its fold - In the present case the appellant imported CD-RW of different specifications, which is the storage device falling under heading 84717090. The family of CTH 8471.70 comprise seven goods of the nature described therein from CTH 84717010 to 84717060. CD-Rom drive is only eligible to exemption under the notification aforesaid. This being a specific grant, its scope cannot be expanded to cover an alien within its fold. The appellant fails to succeed because of the specific coverage of prescribed goods by the notification not covering the goods imported. Therefore, CD Rom being distinguishable by its very existence in the CTH 84717090 from 84717060 - appeal dismissed - decided against appellant.
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