TMI Blog2019 (3) TMI 1998X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st March 2006 and N/N. 12/2012-CE dated 17th March 2012 - demand of differential duty - HELD THAT:- It was held in the case of COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS SUPERTRON ELECTRONICS P. LTD. [ 2017 (1) TMI 1529 - CESTAT NEW DELHI] that 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 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i in which the dispute on classification of goods declared in import as removable or exchangeable disc drives under heading no. 84717020 of the First Schedule to Customs Tariff Act, 1975 to was revised to heading no. 84717030 of First Schedule to Customs Tariff Act, 1975 with consequent denial of exemption under notification no. 06/2006-CE dated 1st March 2006 and notification no. 12/2012-CE dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 302 (Tri-Mumbai)], also followed the said decision. 3. Learned Authorised Representative contends that the decision of the Tribunal in Ingram Micro India Pvt Ltd v. Commissioner of Cus.(Import), ACC, Mumbai [2017 (346) ELT 593 (Tri-Mumbai)] had decided upon the alternative classification and as the appeal against that order before the Hon ble Supreme Court had been withdrawn, the deemed affirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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