2017 (10) TMI 711

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....the Appellant None - for the Respondent ORDER Per: Bench The brief facts are that the respondents imported combo drives (SOHC 1673S and SOHC 5236K) for the value of Rs. 44,03,159.16 and claimed benefit of Notification No.6/2006-CE dated 1.3.2006 wherein the rate of duty was nil. The goods were already exempted from basic customs duty vide Customs Notification No.24/2005 Sl.No.2. On ass....

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....ds which are combination of goods from SI.Nos. (a) to (f) of the said Notification. That this was as per the directions of higher formations and since the goods imported by the respondents do not contain all the elements of (a) to (f) of SIB No.17, they are not eligible for the benefit of notification. 3. None appeared for the respondents though notice was issued and the matter was taken up for....

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....d order, it is noted by the Commissioner (Appeals), wherein he has directed the department to produce written clarification or circular / letter in support of the contention that such view is taken by higher formations. The department was not able to produce any such documents. At the time of hearing the stay application also, the very same contention was taken up by the department and Tribunal ha....

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....h capable of several such applications as listed in the preceding paragraphs. They are both capable of writing as well as rewriting and reading in the CD as well as DVD formats. It is also seen that these goods have been defined as combo drives by the manufacturers as well as in the popular sense as is evident from the websites and are acknowledged as such. Therefore the departments averment that ....