2017 (8) TMI 1506

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....(AR) for the Appellant Shri Hari Radhakrishnan, Advocate for the Respondent ORDER Per Bench The respondents imported External Hard Disc Drives vide various Bills of Entry claiming the benefit of Sl. No. 225 of Notification 12/2012-CE dated 1.3.2012 classifying the goods under CTH 84717020. The department was of the view that removable or exchangeable disc drives do not fall under the c....