9911796707
TMI Blog2007 (8) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ated different while allowing benefit of exemption - C/144/2007 - 936/2007 - Dated:- 13-8-2007 - [Order per: S.L. Peeran, Member (J)]. - This is a Revenue appeal against Order-in-Appeal No. 46/2006-Cus., dated 15-9-2006 holding that the imported item under the Bill of Entry No. 146446 dated 10-4-2006 under the description "Storage devices - Hard Disk" is rightly classified under CTH No. 847170 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hence, the order passed by the lower adjudicating authority is liable for set aside. Accordingly, I pass the following order. ORDER The impugned goods imported by the appellants are classified under CTH 84717020 and they are eligible for the benefit 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 appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned. He submits that the main Heading of the Tariff is mentioned in the Colunm 2 and there is no bifurcation made with regard to the Sub-Heading 84717020 or 84717090. All the items falling under 847170 are eligible for the benefit and there is no exclusion to 84717020 or 84717090. He submits that the Commissioner (A) has allowed the benefit on these terms. 4. On a careful consideration of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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