TMI Blog2017 (1) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... eal dismissed - decided against Revenue. - C/54221/2014-CU(DB) - Final Order No. A/50134/2017-CU(DB) - Dated:- 6-1-2017 - Dr. Satish Chandra, President and Shri B. Ravichandran, Member (T) Shri Sanjay Jain, DR, for the Appellant. Shri Rupesh 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, Notification No. 12/2012-C.E., dated 17-3-2012. The dispute in the present appeal is relating to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal. Ld. Counsel for the respondent submitted that the impugned order examined the technical aspects of the imported goods and after referring to technical specification and usage of the imported items and also to various decided case laws, the conclusion was arrived at. The ld. Counsel also submitted the importers technical literature to reiterate the factual position recorded in the impugned order. He 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms hard disk drive used in the notification has not been amplified either by adding external or internal . On this simple premise alone, exemption to the said item cannot be denied. Admittedly, the imported items are hard disk drive and are meant for external use with computer or lap-top as plug-in device. They are portable hard disk drive. The contention of the Revenue that they are only removable or exchangeable disk drive, is not factually or technically correct. We have perused sample of such removal or exchangeable disk drives. They have 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 manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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