https://www.taxtmi.com/caselaws?id=342032 The Tribunal ruled in favor of the appellants, determining that the imported external/portable hard disk drives should be classified under CTH 8471 70 20 as "Hard disk drives." The appellants were found eligible for the concessional rate of duty under specific Exemption Notifications, as both internal and external hard disk drives were to be treated uniformly. The Tribunal deemed the demand of duty with interest and penal action as unsustainable, granting all appeals with consequential reliefs. en-us Tue, 04 Apr 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342032 The Tribunal ruled in favor of the appellants, determining that the imported external/portable hard disk drives should be classified under CTH 8471 70 20 as "Hard disk drives." The appellants were found eligible for the concessional rate of duty under specific Exemption Notifications, as both internal and external hard disk drives were to be treated uniformly. The Tribunal deemed the demand of duty with interest and penal action as unsustainable, granting all appeals with consequential reliefs. Case-Laws Customs Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342032