https://www.taxtmi.com/caselaws?id=374637 Imported external or removable hard disc drives were treated as eligible for concessional duty under Serial No. 255 of Notification No. 12/2012-CE because the tariff classification and exemption claim had already been settled in prior proceedings involving the same product. The Tribunal noted that earlier appellate rulings, together with the Supreme Court's dismissal of the Department's challenge on merits in the related matter, reinforced that the exemption issue stood concluded against the Revenue's contention. On that basis, the Commissioner (Appeals) was found correct in allowing the notification benefit and the Revenue's challenge was rejected. en-us Fri, 16 Nov 2018 00:00:00 +0530 Wed, 06 Feb 2019 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374637 Imported external or removable hard disc drives were treated as eligible for concessional duty under Serial No. 255 of Notification No. 12/2012-CE because the tariff classification and exemption claim had already been settled in prior proceedings involving the same product. The Tribunal noted that earlier appellate rulings, together with the Supreme Court's dismissal of the Department's challenge on merits in the related matter, reinforced that the exemption issue stood concluded against the Revenue's contention. On that basis, the Commissioner (Appeals) was found correct in allowing the notification benefit and the Revenue's challenge was rejected. Case-Laws Customs Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374637