TMI Blog2017 (10) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... e eligible for concession of duty as per N/N. 6/2006 - benefit of notification allowed - appeal dismissed - decided against Revenue. - C/560/2006 - 41636/2017 - Dated:- 23-6-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Padmanabhan, Member (Technical) Shri B. Balamurugan, AC (AR) - for the Appellant None - for the Respondent ORDER Per: Bench The brief facts are that the respondents imported combo drives (SOHC 1673S and SOHC 5236K) for the value of ₹ 44,03,159.16 and claimed benefit of Notification No.6/2006-CE dated 1.3.2006 wherein the rate of duty was nil. The goods were already exempted from basic customs duty vide Customs Notification No.24/2005 Sl.No.2. On assessment, department denied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rive 5. The case of department is that in order to become eligible for exemption, the combo drive should contain all the elements from (a) to (f) appearing in the list above. The strong contention put forward in the appeal is that this view was taken after discussion with higher formation and that the Commissioner (Appeals) did not give sufficient opportunity to the department to produce information / data regarding such view taken by higher formations. In para 6 of the impugned order, it is noted by the Commissioner (Appeals), wherein he has directed the department to produce written clarification or circular / letter in support of the contention that such view is taken by higher formations. The department was not able to produce any s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Microprocessor, (b) Floppy disc drive, (c) hard disc drive, (d) CD Rom Drive, (e) DVD drive and (e) USB flash memory. (g) Combo drive 17. Except for the CD Rom drive and DVD drive, I do not find any 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. Therefore the averment of the department that a combo drive should compose of items (a) to (f) of SI.No.17 appears to be unacceptable. Moreover during the personal hearing the represent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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