Hard disc drive exemption extends to external drives where the notification uses no internal-drive restriction.

External hard disc drives fell within the notification entry for hard disc drive under tariff heading 8471 70 because the exemption language imposed no restriction to internal, removable, exchangeable, or non-portable drives. The Tribunal relied on the plain wording of Notification No. 12/2012-CE and earlier affirmed precedent to hold that external hard disc drives are still hard disc drives for classification purposes. The exemption benefit was therefore available, and the departmental challenge to classification and relief failed.

---

---

Issues: Whether external hard disc drives were classifiable under the tariff entry for hard disc drive so as to qualify for the exemption under Notification No. 12/2012-CE dated 01.03.2012.

Analysis: The notification covered hard disc drive under tariff heading 8471 70 and did not qualify the entry by limiting it to internal, external, removable, or exchangeable drives. The tariff heading was specified only up to six digits, and the description in the notification referred to hard disc drive without any further restriction. Following the earlier view that external hard disc drives are hard disc drives and not removable or exchangeable disk drives, and relying on the affirmed precedent, the Tribunal found no basis to deny the exemption merely because the goods were used externally or were portable.

Conclusion: The goods were eligible for classification as hard disc drives and the exemption benefit under the notification was available.

Final Conclusion: The departmental challenge to the classification and exemption claim failed, and the order granting relief to the importer was maintained.

Ratio Decidendi: Where an exemption notification covers hard disc drive without any express restriction to internal drives, external hard disc drives are entitled to the benefit if they fall within that description.

---