2007 (8) TMI 189

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..... tem under the Bill of Entry No. 146446 dated 10-4-2006 under the description "Storage devices - Hard Disk" is rightly classified under CTH No. 84717020 and eligible for the benefit of Notification No. 6/2006-C.Ex. The finding recorded in Para 10 is relevant and the same is reproduced herein below. 10. The appellants contended that they are eligible for exemption under Notification No. 6/2006-CE., .....

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..... of the Notification 06/2006- C. Ex. to this Import. The order passed by the Assistant Commissioner is set aside and the appeal filed by the appellants is allowed with consequential relief. 2. The Revenue contends that the imported item is Array of Hard Disk which requires to be classified under the Residuary Sub Heading No. 87717090. It is further submitted that the Notification is only for Hard .....

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..... to 84717020 or 84717090. He submits that the Commissioner (A) has allowed the benefit on these terms. 4. On a careful consideration of the Notification in question, it is clear from Column 2 that the goods falling under 847170 are entitled for the benefit. There is no bifurcation made to the goods falling under Sub Headings of 84717020 or 84717090. There is no dispute that the item is a Hard Disk .....

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