2017 (8) TMI 1506 - AT - Customs

Tribunal Upholds Classification of Imported Goods as External Hard Disc Drives

The Tribunal upheld the classification of the imported goods as External Hard Disc Drives under CTH 84717020, granting the respondents the benefit of ... Classification of imported goods - External Hard Disc Drives - benefit of N/N. 12/2012-CE dated 1.3.2012 Sl. No. 225 - Department was of the view that removable or exchangeable disc drives do not fall under the classification of 84717020 and these goods are classifiable under CTH 84717030 and therefore is not eligible for the benefit of the notification - Held that:- The issue whether the imported goods are classifiable under CTH 84717020 has been analyzed and discussed in the case of CESTAT, Delhi in M/s. Supertron Electronics Pvt. Ltd. [2017 (1) TMI 1529 - CESTAT NEW DELHI], where it was held in favor of respondent by classifying the goods under CTH 84717020 and the benefit of the notification was extended to the respondents - appeal dismissed - decided against Revenue. Issues involved: Classification of imported goods under CTH 84717020 for benefit of Notification 12/2012-CE dated 1.3.2012.Analysis:The case involved the classification of External Hard Disc Drives imported by the respondents under CTH 84717020 for the benefit of Notification 12/2012-CE dated 1.3.2012. The department contended that the goods should be classified under CTH 84717030, not eligible for the notification. The original authority confirmed this classification, leading the respondents to file an appeal before the Commissioner (Appeals) who set aside the order. The department then appealed the decision.During the proceedings, the appellant reiterated the grounds of appeal, while the respondent's counsel highlighted previous Tribunal decisions in favor of the respondent's classification under CTH 84717020. The counsel referenced a Mumbai Bench decision and a Delhi Bench decision supporting the respondent's position.After hearing both sides, the Tribunal analyzed the issue of classification under CTH 84717020 based on the previous decisions referenced. The Tribunal concluded that the impugned order did not warrant interference, leading to the dismissal of the department's appeal. The operative portion of the order was pronounced in open court, affirming the classification of the imported goods under CTH 84717020 and extending the benefit of the notification to the respondents.