Hard disk drive exemption under Heading 847170 upheld despite array form import and classification dispute.

Imported hard disk drives assembled in array form remained covered by Notification No. 6/2006-C.E. because the exemption applied to goods under Heading 847170 and the notification did not distinguish between the relevant sub-classifications. The Revenue's attempt to treat the goods as falling under a residuary classification failed, as the goods were accepted as hard disk drives and the notification contained no exclusion for array form imports. The lower appellate authority's classification was therefore upheld, and the exemption benefit was allowed.

---

---

Issues: Whether imported hard disk drives assembled in array form remained entitled to exemption under Notification No. 6/2006-C.E. despite classification dispute within Heading 847170 and the Revenue's plea for residuary classification.

Analysis: The goods were accepted as hard disk drives. The notification covered goods falling under Heading 847170, and no bifurcation was made in the notification between the relevant sub-headings. Mere import of hard disk drives in array form did not take the goods outside the scope of the exemption, since the notification did not exclude the sub-classification relied on by the Revenue. On that footing, the classification adopted by the lower appellate authority was held to be correct and the exemption was held available.

Conclusion: The imported goods were held entitled to the benefit of Notification No. 6/2006-C.E., and the Revenue appeal failed.

---