2019 (3) TMI 1998

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....pellant Ms P.V. Sekhar, Addl. Comm (AR) for the respondent JUDGEMENT Per: C J Mathew This appeal of M/s Neoteric Infomatique Ltd lies against order-in- original no. CC-RS/05/2014-15-ACC (Adj) (I) dated 29th April 2015 of Commissioner of Customs (Import), Air Cargo Complex, Mumbai in which the dispute on classification of goods declared in import as 'removable or exchangeable disc drive....

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....L-1993-CESTAT-MUM] has also concurred to accord affirmation to the expert opinion of Department of Electronics and Information Technology, Government of India as the final authority for the purpose. The Tribunal, in Manoj Gupta v. Commissioner of Customs (Import) ACC, Mumbai [2017 (355) ELT 302 (Tri-Mumbai)], also followed the said decision. 3. Learned Authorised Representative contends that th....