https://www.taxtmi.com/caselaws?id=464267 Removable or exchangeable hard disc drives imported under CTH 847170 were held eligible for exemption under Notification No. 6/2006-C.E. because the notification applied at the tariff-heading level and contained no express exclusion for such goods. The Tribunal treated the hard-disc-drive and removable/exchangeable-disc-drive distinction as an 8-digit classification point that could not defeat exemption granted at the 6-digit level. The imports were not regarded as misdeclared merely because they were described as hard disc drives, and the consistent view that removable disc drives were covered by the notification was followed. The appellate authority's grant of exemption was upheld and the Revenue's challenge failed. en-us Fri, 20 Sep 2019 00:00:00 +0530 Wed, 15 Oct 2025 20:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464267 Removable or exchangeable hard disc drives imported under CTH 847170 were held eligible for exemption under Notification No. 6/2006-C.E. because the notification applied at the tariff-heading level and contained no express exclusion for such goods. The Tribunal treated the hard-disc-drive and removable/exchangeable-disc-drive distinction as an 8-digit classification point that could not defeat exemption granted at the 6-digit level. The imports were not regarded as misdeclared merely because they were described as hard disc drives, and the consistent view that removable disc drives were covered by the notification was followed. The appellate authority's grant of exemption was upheld and the Revenue's challenge failed. Case-Laws Customs Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464267