Exemption for hard disc drives under tariff classification supported rejection of the Revenue's stay request.

Imported hard disc drives classified under Customs Tariff Heading 84717020 were claimed to fall within Notification No. 12/12-CE dated 01.03.2012. At the stay stage, the Tribunal followed its earlier view that the Department had not shown a stronger basis to interfere with the Commissioner (Appeals) order and that goods falling under the relevant tariff entry were covered by the exemption. On that reasoning, the Revenue's request for stay was rejected.

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Issues: Whether the Revenue was entitled to stay of the Commissioner (Appeals) order when the imported hard disc drives were claimed to be covered by the exemption notification.

Analysis: The imported goods were hard disc drives cleared under Customs Tariff Heading 84717020 and the exemption claimed was Notification No. 12/12-CE dated 01.03.2012. The Tribunal followed its earlier view that, at the stage of stay, the Department had not made out a case for interference, and that hard disc drives falling under the relevant tariff entry were covered by the exemption. In the absence of any stronger basis to disturb the appellate order, the stay request was not justified.

Conclusion: The Revenue's application for stay was rejected, in favour of the assessee.

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