https://www.taxtmi.com/caselaws?id=358711 An exemption notification covering tariff heading 847170 and describing the goods as hard disk drives was not limited to internal drives, so external hard disk drives with plug-and-play functionality fell within the concessional CVD benefit. Technical literature, sample examination, and the nature of the imported goods supported classification as hard disk drives rather than removable or exchangeable disk drives. The Tribunal also relied on an earlier decision on the same issue, affirmed by the Supreme Court, to confirm the same classification approach. The denial of exemption was therefore rejected and the concessional benefit restored to the assessee. en-us Tue, 13 Mar 2018 00:00:00 +0530 Tue, 17 Apr 2018 20:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358711 An exemption notification covering tariff heading 847170 and describing the goods as hard disk drives was not limited to internal drives, so external hard disk drives with plug-and-play functionality fell within the concessional CVD benefit. Technical literature, sample examination, and the nature of the imported goods supported classification as hard disk drives rather than removable or exchangeable disk drives. The Tribunal also relied on an earlier decision on the same issue, affirmed by the Supreme Court, to confirm the same classification approach. The denial of exemption was therefore rejected and the concessional benefit restored to the assessee. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358711