2023 (7) TMI 965 - AT - Customs

Classification of imported goods - External Hard Disc Drives - removable or exchangeable Disc Drives - to be classified under CTH 84717020 and 85471730 respectively, or not - N/N. 12/2012-CE dated 01.03.2012 at Sl. No. 255 - HELD THAT - The Tribunal in the case of COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS SUPERTRON ELECTRONICS P. LTD. 2017 (1) TMI 1529 - CESTAT NEW DELHI had considered the very same issue held that external hard disc drive is classifiable under CTH 84717020 and is eligible for concessional rate CV duty as per the Notification. The said decision of the Tribunal was affirmed by the Hon ble Apex Court in COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS M/S SUPERTRON ELECTRONICS PVT. LTD. 2017 (10) TMI 1281 - SC ORDER - the impugned order does not call for any interference - Appeal of Revenue dismissed.

Summary

Issues:
The issue involves the classification of 'External Hard Disc Drives' under Notification No. 12/2012-CE dated 01.03.2012 and the eligibility of the appellant for the notification benefit.

Classification Issue:
The respondent imported 'External Hard Disc Drives' and claimed the benefit of the notification by classifying the goods under CTH 84717020. The original authority classified the goods under CTH 84717030, denying the benefit of the notification. The Commissioner (Appeals) set aside the order and held that the goods are rightly classifiable under CTH 84717020. The Department appealed to the Tribunal, arguing that the external hard disc drives are presented as 'portable drives' and are different from normal hard disc drives. The Tribunal referred to previous decisions and held that external hard disc drives are classifiable under CTH 84717020 and eligible for the concessional rate of duty as per the Notification.

Notification Eligibility Issue:
The relevant part of Notification No. 12/2012-CE dated 01.03.2012, Sl. No. 255, includes 'Hard disc drive' as an excisable good eligible for exemption. The Tribunal noted that the exemption notification specifies the tariff heading up to six digits only, covering both hard disc drives and removable or exchangeable disc drives. The Tribunal examined the technical specifications and samples of the imported goods, concluding that the terms 'hard disc drive' used in the notification do not specify 'external' or 'internal'. Therefore, the exemption to the imported external hard disc drives cannot be denied based on the classification under CTH 84717020. The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Department's appeal.

Conclusion:
The Tribunal affirmed that external hard disc drives are classifiable under CTH 84717020 and eligible for the notification benefit, based on previous decisions and technical specifications. The appeal filed by the Department was dismissed, and the impugned order did not call for any interference.