2021 (6) TMI 628

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....tion of External/Portable Hard Disc Drives. The Appellants classified the same under CTH 84717020 as 'Hard Disc Drive", whereas according to department it has to be classified under Tariff Item 84717030 as "Removable Disc Drive" and the same was confirmed in the impugned order in which it was ordered to be classified under CTH 84717030. 3. The Appellants are engaged in import of External Hard Disc Drives, Internal Hard Disc Drives and other computer parts and peripheral through Kolkata Port. As per intelligence received by DRI, the Appellants had evaded customs duty by mis-declaring Removable or exchangeable disc drives under CTH 8471 7020, which are classifiable under CTH 8471 7030, for wrongly availing exemption provided by notificatio....

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.... and learned Authorised Representative for the Revenue and perused the case records including the case-laws cited by the respective sides. We have also gone through the decision of this Tribunal in the matter of Supertron Electronics (supra). The extract of relevant paragraph of the aforesaid decision is as under:- " xxx xxx xxx 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 significance because of concessional rate of duty available to only hard disk drive not to removable or exchangeable disk drives. The Reven....

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....o perused the technical literature of the manufacturer of the impugned goods. Further, the technical opinion given by the Ministry of Communication and Information Technology, is directly on the issue. We find that in the appeal, the Revenue contested the factual findings in the impugned order. Guided by the expert opinion of the concerned Ministry and facts recorded in the impugned order, we do not find it fit to interfere with the impugned order. 5. The appeal by Revenue is dismissed." The aforesaid decision was upheld by the Hon'ble Supreme Court and in other decisions also, as cited by learned counsel for the appellants, a consistent view has been taken by the Tribunal that imported External/portable hard disk drive are clas....