2017 (8) TMI 1506

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..... Radhakrishnan, Advocate for the Respondent ORDER Per Bench The respondents imported External Hard Disc Drives vide various Bills of Entry claiming the benefit of Sl. No. 225 of Notification 12/2012-CE dated 1.3.2012 classifying the goods under CTH 84717020. The department was of the view that removable or exchangeable disc drives do not fall under the classification of 84717020 and these go .....

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..... goods under CTH 84717020 and the benefit of the notification was extended to the respondents. Further, in the case of Commissioner of Customs, New Delhi Vs. Supertron Electronics Pvt. Ltd.- 2017-TIOL-125-CESTAT, the Delhi Bench of the Tribunal has also taken a similar view. 4. Heard both sides. 5. The issue whether the imported goods are classifiable under CTH 84717020 has been analyzed and disc .....

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