2017 (5) TMI 1175

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....mmr (AR), for respondent ORDER Per: M.V. Ravindran This appeal is directed against order-in-original CAO No.CC-RS/08/2015-16 Adj (I) ACC dated 06.07.2015. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the benefit of exemption notification No.6/2006-CE dated 01.03.2006 as amended from time to time in respect of "Hard disc drives" imported by appel....

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....lar issue came before the Bench in the case of Supertron Electronics Pvt. Limited, on an appeal filed by Revenue, in an identical set of facts wherein Commissioner (Appeals) in order-in-appeal held exemption under Exemption Notification 12/2012-CX dated 17.2.2012 (Sr. No.255) was extendable on 'external hard disk drives'; and Tribunal has dismissed the same. He relies on the said decision. 5. Lea....