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Gigabyte Technology (I) Ltd. Versus Commissioner of Customs, Mumbai

2017 (8) TMI 205 - CESTAT MUMBAI

Classification 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 .....

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d against appellant. - Appeal No. C/752/07 - A/88759/17/CB - Dated:- 19-5-2017 - Mr. D.N.Panda, Member (Judicial) And Mr. C.J.Mathew, Member (Technical) Shri.T Vishwanathan, Advocate for appellant Shri.Chatru Singh, Asst. Comm. (AR) for respondent ORDER Per : D. N. Panda 1. Appellant imported CD-RW 52x32x52 GOR5232A LIT and classifying the said goods under CTH 84717060, claimed that to be CD Rom drive is entitled to exemption of additional duty of Customs vide Circular No.55/2001-Cus dated 19/10 .....

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nder: Effective Rates of duty for specified goods of Chapters 1 to 96 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may be, and falling within .....

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try in column (4) of the said Table; and (b) from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Table, subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table : Pro .....

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id Table are ad valorem rates, unless otherwise specified :- Table S.No. Chapter or heading No. or sub-heading No. Description of goods Rate under the first schedule Rate under the second schedule Condition No. (1) (2) (3) (4) (5) (6) 261A 84.71 or 84.73 The following goods, namely: (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive Nil 2. Appellant further submits that there is a decision of the Tribunal in the case of CCE, Hyd .....

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was capable of performing more than one function. 3. Revenue on the other hand submits that the exemption from additional duty of customs is not permissible to the appellants because the exemption is confined only to CD-Rom or RW drive falling under CTH 84717090. The CD-RW imported by the appellant does not find place in entry 261A of the Table appended to the Notification No.6/2002-CE dated 01/03/2002. Therefore, authority below has passed right order. 4. Heard both sides and perused the record .....

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