Classification of external hard disc drives under CTH 84717020 upheld, confirming availability of notification-based exemption.

Imported external hard disc drives were treated as classifiable under CTH 84717020, because earlier decisions on the same controversy had already settled that classification. Applying that existing view, the notification benefit under Notification No. 12/2012-CE dated 01.03.2012 was available on the same footing. The departmental challenge was therefore not accepted, and the classification and exemption granted by the lower appellate authority were affirmed.

---

---

Issues: Whether imported external hard disc drives were correctly classifiable under CTH 84717020 so as to avail the benefit of Notification No. 12/2012-CE dated 01.03.2012.

Analysis: The imported goods had already been considered in earlier decisions involving the same controversy, and those decisions held that the goods fall under CTH 84717020. Following the same line of reasoning and the existing view on classification, the challenged order did not warrant interference.

Conclusion: The goods were held classifiable under CTH 84717020 and the benefit of the notification was available; the departmental appeal was therefore not accepted.

Final Conclusion: The classification and exemption granted by the lower appellate authority stood affirmed.

Ratio Decidendi: Where the classification issue is already settled by prior decisions on the same goods, the later bench may follow that view and extend the corresponding notification benefit.

---