2024 (7) TMI 1704

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....(TM) Tape Drive' declaring its classification under CTH 8471 7020 and claiming benefit of Notification No. 6/2006-CE dated 01.03.2006 with 'nil' rate of additional duty of Customs under Section 3 of Customs Tariff Act, 1975. A show-cause notice was issued to the appellant by the Assistant Commissioner of Customs, Air Cargo Complex, Bangalore, alleging that the imported goods being magnetic tape drive/ cartridge tape drive attracting classification under CTH 8471 7040 / 8471 7050, accordingly the benefit of Notification No. 6/2006-CE dated 01.03.2006 (Sl.No.17) is inadmissible and proposal recovery of the duty amounting to Rs.22,440/- with interest and penalty. The said show-cause notice was adjudicated and the Bill of Entry No. 368626 dated....

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.... of Manoj Gupta Vs. CC, ACC, Mumbai [2017 (355) E.L.T. 302 (Tri-Mum)] & CC(Imports), Mumbai Vs. IBM India Pvt. Ltd. [Final Order No. A/87379/2019 dated 20.09.2019]. Further, she has submitted that the show-cause notice issued to them was vague as the classification was proposed by the Revenue under two alternate sub-headings viz. 8471 7040/ 8471 7050. The learned Commissioner appeals has classified the same under a different Chapter sub-heading 8471 7030, which is never alleged in the show-cause notice, hence beyond the scope of impugned show-cause notice; hence not sustainable. In view of the judgment of the Hon'ble Supreme Court in the case of CC, Mumbai Vs. Toyo Engineering India Ltd., [2006 (201) E.L.T. 513 (S.C.)], Warner Hindustan Ltd....