2010 (1) TMI 984

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..... ted goods declared as hard Disc Drives . The Department has raised the issue as to whether hard disc drives imported by the appellant could be called as removable or exchangeable. The Department has taken a stand that hard disc drives imported by the appellant were removable or exchangeable type and classifiable under CTH 8471 70 30, whereas the appellant classified the same under heading 8471 70 .....

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..... he has observed in his order that the hard disc imported by the appellant are enclosed in metal cartridges by fitting and he has observed that these are interchangeable. In the absence of any expert opinion and arriving at a decision alter seeing the hard disc drive does not seem to be a correct way to decide the issue. On the other hand, the ld. Commissioner (Appeals) has discussed the nature of .....

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