9911796707
TMI Blog2016 (11) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent. ORDER The above appeal came up for hearing as per the published list. None appeared for the appellant though notice was issued. The appeal was earlier dismissed for non-prosecution by the Tribunal vide Final Order dated 01.07.2015 on the ground that there was no representation on behalf of the appellant. Thereafter the appeal was restored by subsequent order dated 16.12.2015 on an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n CTH 8471.70.60 under Tariff heading 8471.70. However the Customs held the view that the goods imported are to be classified under 8471.70.90 under the descriptions 'others' and that they would not come under Sl. No. 261 A of Central Excise Notification No.6/2002 and hence not eligible for Nil rate of duty as claimed by the appellants. Accordingly goods are to be cleared by payment of 16% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 28(1) of the Customs Act, 1962 in respect of the four Bills of Entries referred to above under Para(2). c. Assistant Commissioner of Customs thereafter passed Order-ln-Original dated 22-07-2005, confirming the proposals in the Show Cause Notice . Appellants filed the appeal before the Commissioner (Appeals) who however rejected the appeal and passed the order dated 28.2.2006 which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. Hard disc drive; d. CD-ROM drive 6. It is thus seen that, said Sl. No. 261A envisages inter alia the benefit of notification 6/2002 to be extended to CD-ROM drive and not CDRW. Further, as correctly observed by the original authority, CDRW is required to be classified as 8471.7090 as all other subheadings of 8471-70 are specific headings; in any case ,goods CDRW are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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