Exemption eligibility for imported hard disc drives upheld under the customs notification, following binding coordinate-Bench precedent.

Imported hard disc drives were treated as eligible for the benefit of the exemption notification and the corresponding concessional customs duty rate. The issue was governed by an earlier coordinate-Bench decision on identical facts, which had already accepted such eligibility under the relevant exemption notification as amended from time to time. Applying that binding view, the impugned order was found unsustainable and the exemption benefit was allowed in favour of the assessee.

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Issues: Whether imported hard disc drives were eligible for the benefit of the exemption notification and the resulting concessional rate of customs duty.

Analysis: The issue was covered by an earlier decision of the same Bench on identical facts, where imported hard disc drives were held eligible for concessional duty under the relevant exemption notification as amended from time to time. Following that binding coordinate-Bench view, the impugned order was found unsustainable.

Conclusion: The imported hard disc drives were held eligible for the exemption benefit and concessional rate of duty, in favour of the assessee.

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