https://www.taxtmi.com/caselaws?id=2822 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. en-us Mon, 13 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2822 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. Case-Laws Customs Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2822