https://www.taxtmi.com/caselaws?id=349556 Imported combo drives were treated as eligible for exemption under Notification No. 6/2006-CE because Sl. No. 17 listed combo drive separately from microprocessor, floppy disc drive, hard disc drive, CD-ROM drive, DVD drive and USB flash memory. The departmental view that a combo drive had to contain every item in Sl. Nos. 17(a) to 17(f) was not supported by any written clarification, circular or instruction. The reasoning accepted that devices described by manufacturers as combo drives and capable of CD/DVD functions could not realistically be required to include unrelated components such as microprocessors or floppy disc drives. en-us Fri, 23 Jun 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349556 Imported combo drives were treated as eligible for exemption under Notification No. 6/2006-CE because Sl. No. 17 listed combo drive separately from microprocessor, floppy disc drive, hard disc drive, CD-ROM drive, DVD drive and USB flash memory. The departmental view that a combo drive had to contain every item in Sl. Nos. 17(a) to 17(f) was not supported by any written clarification, circular or instruction. The reasoning accepted that devices described by manufacturers as combo drives and capable of CD/DVD functions could not realistically be required to include unrelated components such as microprocessors or floppy disc drives. Case-Laws Customs Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349556