2018 (4) TMI 822

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....R for the respondent. Per B. Ravichandran: The appellant is aggrieved by the order dated 25.09.2017 passed by the Commissioner (Appeals), New Custom House, New Delhi. 2. The brief facts of the case are that the appellant is engaged in the import and sale of Sony brand electronic products in India. They have imported goods describing as "Hard Disk Drives" classifiable under CTH 84717020 with a....

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....sification of "external disc drives" with the exemption under notification no.12/2012 - CE. He further admitted that the Tribunal after examining the sample and technical opinion given by the Department of Electronics confirmed the views of the Commissioner (Appeals) and dismissed the appeal by Revenue on this very same issue. The said order of the Tribunal was contested by the Revenue before the ....

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....ved as below: - "We have heard both sides and perused the appeal records. We have also examined the samples of impugned goods as well as smaple of removable or exchangeable disk drive during the course of hearing. We note that the classificiton of external hard disc drive assumes significance because of concessional rate of duty available to only hard disk drive not to removable or exchangeable ....

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....pugned order. The terms hard disk drive used in the notification has not been amplified either by adding "external" or "internal". On this simple premise alone, exemption to the said item cannot be denied. Admittedly, the imported items are hard disk drive and are meant for external use with computer or lap - top as plug - in device. They are portable hard disk drive. The contention of the Revenue....