https://www.taxtmi.com/caselaws?id=151983 Stay pending appeal over classification of hard disc drives was refused because the original authority relied on visual inspection without expert opinion, while the appellate authority considered the technical nature of the goods, the relevant Board circular, and Tribunal precedent. The exemption notification was read as covering goods classifiable under CTH 8471 70 at the six-digit level, which included both removable or exchangeable and non-removable hard disc drives. In the absence of a prima facie case, stay of the impugned order was not justified and the request was rejected. en-us Mon, 11 Jan 2010 00:00:00 +0530 Thu, 20 Jun 2013 18:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151983 Stay pending appeal over classification of hard disc drives was refused because the original authority relied on visual inspection without expert opinion, while the appellate authority considered the technical nature of the goods, the relevant Board circular, and Tribunal precedent. The exemption notification was read as covering goods classifiable under CTH 8471 70 at the six-digit level, which included both removable or exchangeable and non-removable hard disc drives. In the absence of a prima facie case, stay of the impugned order was not justified and the request was rejected. Case-Laws Customs Mon, 11 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151983