TMI Blog2016 (11) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... isages 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 covered by CTH 8471 7020 since this is a specific heading only for hard disc drives(HDD). Therefore the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2015 on an application filed by appellant. Again when the case is listed for hearing today, the appellant has chosen to be conveniently absent . The case being of the year 2006 we proceed to dispose the same after hearing the department and perusal of records. 2. Brief facts:- a. The appellants have imported 200 'CDRW' through Air Cargo Complex, Begumpet, Hyderabad, and filed Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of 16% advolerum of additional duties of Customs as provided in section 3 of Customs Tariff Act, 1985. b. A demand notice dated 10-01-2005, was issued under Section 28 (1) of the Customs Act, 1962 to the appellant, to show cause as to why, i. The benefit of notification No 6/2002- C.E. claimed by the appellant in their Bill of entry No. 100197 dated 4.1.2005 should not be denied, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 28.2.2006 which is impugned herein. Hence this appeal. 3. On behalf of department Ld. AR Sri. P.S. Reddy opposed the appeal and stated that this is a case of wilful mis-declaration with intention to evade payment of applicable duty. 4. We have perused the records. 5. The appellant had availed benefit of Notification No.6/2002-CX at the time of import to claim nil payment of CVD, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M 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 covered by CTH 8471 7020 since this is a specific heading only for hard disc drives(HDD). Therefore the appellants are not eligible for exemption as per the Notification No.6/2002 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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