2017 (1) TMI 1529

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....tion from CV duty under Notification No. 6/2006-C.E., dated 1-3-2006 and later, Notification No. 12/2012-C.E., dated 17-3-2012. The dispute in the present appeal is relating to classification of imported hard disk drive and its eligibility for concessional rate of CV duty. Original assessing authority has assessed the goods under Tariff Heading 8471 70 30 with effective CV duty of 12% denying the benefit of Notification No. 12/2012-C.E., dated 17-3-2012 (Serial No. 255). On appeal, Commissioner (Appeals), vide impugned order, allowed the appeal and set aside the assessment orders. The impugned order held that external hard disk drives are correctly classifiable under Tariff Heading 8471 70 20 of the First Schedule of the Customs Tariff Act.....

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....al hard disk drive or portable hard disk drive are not exchangeable disk drives. The external hard disk drives are also to be covered under Tariff Heading 8471 70 20 under eight digit HS code. The said Office Memorandum communicated the opinion of Technical Committee constituted by the department of Electronics and Information Technology to give its recommendation regarding the correct categorization of the external hard disk drive with reference to customs assessment. 4. We have heard both sides and perused the appeal records. We have also examined the samples of impugned goods as well as sample of removable or exchangeable disk drive during the course of hearing. We note that the classification of external hard disk drive assumes ....