2019 (9) TMI 1750

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....) Shri. R. Kumar, Asst. Commissioner, Authorised Representative for the Appellant Shri B.V. Kumar, Advocate, for the Respondent SUVENDU KUMAR PATI: Narrow issue that has brought the dispute to the Tribunal stage is the distinction between 'hard disc drive' and 'exchangeable/removable disc drive' that led to denial of benefits of Notification no. 6/2006-CE to the imports made by the appellan....

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.... 3. In the Memo of appeal and during the course of hearing of the appeal Learned Authorised Representative for the appellant department Mr. R. Kumar, Asst. Commissioner submitted that the disputed imported goods were in fact removable hard disc drive classifiable under CTH 8471 70 30 and was not allowed to be imported with concessional rate of duty available under notification no. 6/2006. In suppo....

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....ationality of the order passed by the Commissioner of Customs (Appeals) needs no interference by this Tribunal in view of the fact that Ld. Commissioner had not only visually inspected the product but had studied its features to hold that the imported discs are hard discs and are eligible for exemption vide notification no. 6/2006. 5. We have heard submissions from both the sides and perused case....

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....ent of the order in the case of C.EX. Hyd.- II v. Tata Consultancy Services Ltd reported in 2008 (21) E.L.T.217 that notification no. 6/06 covers removable disc drive. Principle Bench of CESTAT, Delhi also in the case of Commissioner of Customs, New Delhi v. Supertron Electronics P. Ltd., in 2017 (357) E.L.T. 401 (Tri.- Del.) upheld such a finding of the Commissioner (Appeals). Needless to point o....