https://www.taxtmi.com/caselaws?id=430088 External or portable hard disk drives were treated as falling within the tariff and exemption description of "hard disk drives" because the notifications did not distinguish between internal and external variants. Earlier Tribunal decisions and supporting technical material had consistently adopted that view, and the settled classification was not displaced by a contrary revenue interpretation. On that basis, the goods remained eligible for concessional additional duty exemption, the differential duty demand was unsustainable, and the impugned duty-confirming order was set aside. en-us Wed, 09 Nov 2022 00:00:00 +0530 Fri, 11 Nov 2022 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430088 External or portable hard disk drives were treated as falling within the tariff and exemption description of "hard disk drives" because the notifications did not distinguish between internal and external variants. Earlier Tribunal decisions and supporting technical material had consistently adopted that view, and the settled classification was not displaced by a contrary revenue interpretation. On that basis, the goods remained eligible for concessional additional duty exemption, the differential duty demand was unsustainable, and the impugned duty-confirming order was set aside. Case-Laws Customs Wed, 09 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430088