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2017 (10) TMI 711 - AT - CustomsBenefit of N/N. 6/2006-CE dated 1.3.2006 - import of combo drives - demand of CVD, cess and additional import duty - Held that: - there are no reference in the vast literature available in the public domain on the internet that a combo drive would have to contain of microprocessor or USB flash memory or for that matter a floppy disc drive or hard disc drive. It appears to be absurd to suggest that a combo drive should contain a microprocessor and USB flash memory - there are no ground to interfere with the finding of fact recorded by the lower appellate authority that the combo drives are eligible for concession of duty as per N/N. 6/2006 - benefit of notification allowed - appeal dismissed - decided against Revenue.
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