2017 (1) TMI 1529

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..... sh Kumar, Ashish Batra and Pravesh Bahugana, Advocates, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The Revenue is in appeal against Order-in-Appeal dated 29-4-2014. The brief facts of the case are that the respondent had imported "External Hard Disk Drive" and claimed exemption from CV duty under Notification No. 6/2006-C.E., dated 1-3-2006 and later, Notificati .....

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..... eligible for CV duty concession. It is submitted that these external hard disk drives are correctly classifiable under "removable or exchangeable disk drives" under Tariff Item 8471 70 30. The Revenue relied on certain references from internet to emphasize that removal or exchangeable disk drives are synonymous with portable or external disk drives. It is also submitted that external hard disk dr .....

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..... e also submitted copy of Office Memorandum dated 5-6-2013 of Ministry of Communications and Information Technology which categorically clarified that external hard disk drive or portable hard disk drive are not exchangeable disk drives. The external hard disk drives are also to be covered under Tariff Heading 8471 70 20 under eight digit HS code. The said Office Memorandum communicated the opinion .....

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..... er entry is eligible for concessional CV duty. We have examined the impugned order and grounds of appeal, closely. First of all, we note that the exemption notification specifies tariff heading up to six digits only, 8471 70, which covers both, hard disk drive and removable or exchangeable disk drives. Further, the next column of the table for description explain the goods only as hard disk drive .....

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..... e full drive mechanism in which storage media is inserted and along with such media can be removed and inserted in computer for usage. We have also perused the technical literature of the manufacturer of the impugned goods. Further, the technical opinion given by the Ministry of Communication and Information Technology, is directly on the issue. We find that in the appeal, the Revenue contested th .....

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