TaxTMI 
TaxTMI 
2022 (11) TMI 512
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....ded to 'hard disk drives' in notification no. 6/2006-CE dated 1st March 2006 (at serial no. 17) and notification no. 12/2012-CE dated 18th March 2012 (at serial no. 255), by adoption of tariff item 8471 7030 of First Schedule to Customs Tariff Act, 1975 on import of 'external/portable hard disk drive' of several makes and models effected by them between March 2011 and March 2013 to substitute for claim of coverage by the description corresponding to tariff item 8471 7020 of First Schedule to Customs Tariff Act, 1975. Impugned before us is order-in-original no. PR.CC-DS/10/2015-16 Adj (I)ACC dated 31^st October 2015 of Principal Commissioner of Customs, Air Cargo Complex (Import), Mumbai confirming differential duty of Rs.14,02,637 on import....
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....rima facie, it would appear that the issue stands settled in view of these several decisions. The nature of the product involved in those disputes are 'external hard disc drives' and the said orders have held that these are the same as 'hard disk drives' which, indisputably, is entitled to the benefit of the exemption notification. Primarily, reliance has been placed on the opinion of the Government of India in the Department of Electronics and Information Technology (DEITY) communicated in letter dated 5th June 2013. 3. This has been fiercely contested by Learned Authorised Representative with the submission that the facts and circumstances germane to the impugned imports vary from that in the cited decisions, that the principle of res ....
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....e Finance Minister while presenting the Budget of 2002-03 for the Government of India of which all departments are very much a part. It would not be appropriate for us to dwell on the branch arguments of Learned Authorized Representative arising therefrom. 5. The challenge to settled law by relying on the decision of the Hon'ble Supreme Court in re Radhasaomi Satsang does not, to us, appear to be correct insofar as commodity tax is concerned. Assessment to duties of customs are a function of rate of duty and value; the former is determined from the First Schedule to Customs Tariff Act, 1975. The design of the Schedule encompassing all products within the tariff enumeration does not offer scope for traversing beyond the ninety eight chapt....
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....le or exchangeable disk drives. The Revenue considers the imported items under 8471 70 30 whereas the impugned order by the Commissioner (Appeals) held the product under Heading 8471 70 20. The latter entry is eligible for concessional CV duty. We have examined the impugned order and grounds of appeal closely. First of all, we note that the exemption specifies tariff heading up to six digits only, 8471 70, which covers both, hard disk drive and removeable or exchangeable disk drives. Further, the next column of the table for description explain the goods only as hard disk drive among many other items. On careful consideration of the technical specification furnished, and the sample of imported items along with tariff entries and the exempti....