https://www.taxtmi.com/caselaws?id=198421 An exemption notification covering tariff heading 8471 70 for hard disk drives was interpreted to include external portable hard disk drives because the term was not limited to internal drives. Technical literature, sample comparison and expert opinion showed that the imported goods were distinct from removable or exchangeable disk drives in structure and function, so they were classifiable under heading 8471 70 20 and eligible for concessional duty; the Revenue's contrary classification failed. en-us Fri, 06 Jan 2017 00:00:00 +0530 Wed, 31 Jan 2018 07:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198421 An exemption notification covering tariff heading 8471 70 for hard disk drives was interpreted to include external portable hard disk drives because the term was not limited to internal drives. Technical literature, sample comparison and expert opinion showed that the imported goods were distinct from removable or exchangeable disk drives in structure and function, so they were classifiable under heading 8471 70 20 and eligible for concessional duty; the Revenue's contrary classification failed. Case-Laws Customs Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198421