2017 (8) TMI 205

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....arified that CD-RW falls under sub-heading 84717090. These are for storing of data and liable to be classified under 84717060. To support its contention, appellant submits that Notification No.6/2002-CE dated 01/03/2002 in terms of Sl.No.261A of the Table appended to that notification has allowed exemption of Additional Duty of Customs. The said notification to the extent that is applicable to the present case reads as under: Effective Rates of duty for specified goods of Chapters 1 to 96 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the descript....

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....95, 199 and 200 of the said Table on or after the 1st day of March, 2005. Explanation. - For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified :- Table S.No. Chapter or heading No. or sub-heading No. Description of goods Rate under the first schedule Rate under the second schedule Condition No. (1) (2) (3) (4) (5) (6) 261A 84.71 or 84.73 The following goods, namely: (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive     Nil   2. Appellant further submits that there is a decision of the Tribunal in the case of CCE, Hyderabad-II Vs. Tata Cons....