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TMI Blog2019 (1) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... 2064 dated 22.05.2009 were classifiable under CTH 8542 and the benefit of Central Excise exemption notification No 6/2006-CE dated 1.03.2006 shall not be available in respect of the said imports. 1.2 The above said order of Commissioner (Appeal) has been passed in respect of the appeal filed by the revenue before him against the order in original CAO No AC/SJ/582/09-Adj/ACC dated 25.06.2009 issued on 07.07.2009, holding that "I hold that the goods imported by M/s Bytes World Bill of Entry no 992064 dated 25.05.2009 are classifiable under CTH 85235100 and exempted from basic Customs duty under serial No 15 of notification no 24/2005-Cus dated 01.03.2005 and from additional duty of Customs (CVD) under Sl No 17 of Notification no 06/2006-C E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Flash) cannot enjoy the benefit of that exemption." 3.1 We have heard Ms Trupti Chauhan, Learned Assistant Commissioner (Authorized Representative) for the revenue. Despite notice non appeared on the behalf of respondents. 3.2 Arguing for the appellant revenue, learned Authorized Representative submitted that- i. Department has before the Commissioner (Appeal) not challenged the Classification of imported goods as held by the adjudicating Assistant Commissioner under CTH 85235100, and by holding that the said goods are classifiable under heading 8542, Commissioner (Appeal) has gone beyond the scope of the appeal filed by the department. ii. In the appeal filed before Commissioner (Appeal), the challenge was in respect of benefit under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue in respect of classification as follows: "11. As per chapter note Notification C.Excise Tariff Chapter 85, note 4(a) specifies that purpose of heading 85.23, 'solidstate non-volatile storage devices (for example), flash memory cards or flash electronic storage cards) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, FLASH E2PROM) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors." 12. The HSN Note (C) to below heading 85.23 (pertaining to semi-conductor media) explains that USB Flash Drive is an example of non-v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated to the goods described as flash memory in exemption notification 6/06-CEx. and hence the imported goods cannot enjoy the benefit of that exemption. 17. It cannot also be construed that the above interpretation makes redundant the central excise exemption. This is because, such exemption would apply to goods which, though normally classifiable under heading 85.42 but, are classified in heading 8523 51 00 (in terms of Chapter Note 8 of Chapter 85 by virtue of heading 8523 covering them by reference to, in particular, their function, provided such goods are in themselves a 'device'." 4.3 Since no ground has been stated by the revenue in their appeal as to how such classification is erroneous, we are not inclined to take up the issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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