TMI Blog2022 (11) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule to Customs Tariff Act, 1975. The design of the Schedule encompassing all products within the tariff enumeration does not offer scope for traversing beyond the ninety eight chapters making it evident that certainty of fitment is one of the characteristics of classification for smooth operation of international trade - the settled classification may be unsettled only by argument of inapplicability owing to distinguishable nature of the product. Such argument has not been put forth in the contentions of Learned Authorized Representative. The judicial propriety requires non-discriminatory application of classification so held and notwithstanding the continuing cavil of Revenue about the eligibility for concessional duty. Appeal all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . According to Learned Counsel for appellant, eligibility for the said exemption has been decided by the Tribunal in several disputes of which that in Commissioner of Customs, New Delhi v. Supertron Electronics P Ltd [2017 (357) ELT 401 (Tri-Del)] has been affirmed by the Hon ble Supreme Court in dismissing the appeal of Revenue. Additionally, Learned Counsel drew attention to the decisions of the Tribunal in Sony India Pvt Ltd v. Commissioner of Customs, New Delhi [2018-TIOL-1445-CESTAT-DEL], in Commissioner of Customs (Airport Cargo), Chennai v. Fortune Marketing Pvt Ltd [final order no. 41862/2017 dated 24th August 2017 disposing of appeal no. C/41608/2014 against order-in-appeal no. 466/2014 dated 17th March 2014 of Commissioner of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed by the Tribunal upon the expert opinion is improper. 4. According to Learned Authorized Representative, Revenue is not prepared to accept the authority of the communication of Government of India in the letter opining the lack of distinction between the impugned goods and the goods incorporated in the notification. It would appear that Learned Authorized Representative perceives adversarial engagement within the government as national necessity with the formations of the Central Board of Indirect Taxes Customs (CBIC) standing in the vanguard to fend off any attempt of other arms of the very same government to intrude into the fiscal arena. We may, at the cost of tedium, reiterate that the State does not exist to collect taxes e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, obsessive antipathy to tax concessions, persistent refusal to acknowledge judicial authority for classification or conviction that escapement from tax can only emanate from patronage offered by revenue administration is anathema to seamless international trade. Consequently, settled classification may be unsettled only by argument of inapplicability owing to distinguishable nature of the product. Such argument has not been put forth in the contentions of Learned Authorized Representative. 6. By casting aspersions on the relevance of the opinion of the Expert Committee which has been relied upon in the decisions of the Tribunal, Learned Authorized Representative is urging that we discard judicial discipline and disagree with the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se alone, exemption to the said item cannot be denied. Admittedly, the imported items are hard disk drive 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 removeable 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 manufacturer of the impugned goods. Further, the technical opinion given by the Ministry of Communication and Information Technology, is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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