2017 (8) TMI 205

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..... larified that CD-RW falls under sub-heading 84717090. These are for storing of data and liable to be classified under 84717060. To support its contention, appellant submits that Notification No.6/2002-CE dated 01/03/2002 in terms of Sl.No.261A of the Table appended to that notification has allowed exemption of Additional Duty of Customs. The said notification to the extent that is applicable to the present case reads as under: Effective Rates of duty for specified goods of Chapters 1 to 96 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the descrip .....

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..... 195, 199 and 200 of the said Table on or after the 1st day of March, 2005. Explanation. - For the purposes of this notification, the rates specified in columns (4) and (5) of the said Table are ad valorem rates, unless otherwise specified :- Table S.No. Chapter or heading No. or sub-heading No. Description of goods Rate under the first schedule Rate under the second schedule Condition No. (1) (2) (3) (4) (5) (6) 261A 84.71 or 84.73 The following goods, namely: (a) Microprocessor for computer, other than motherboards; (b) Floppy disc drive; (c) Hard disc drive; (d) CD-ROM drive     Nil   2. Appellant further submits that there is a decision of the Tribunal in the case of CCE, Hyderabad-II Vs. Tata Con .....

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..... drive 84717070 Digital video disc drive 84717090 Other   5. In so far as the grant of exemption is concerned, law is well settled that grant of the notification calls for coverage of goods strictly within the scope of the entry embracing the goods within its fold. In the present case the appellant imported CD-RW of different specifications, which is the storage device falling under heading 84717090. The family of CTH 8471.70 comprise seven goods of the nature described therein from CTH 84717010 to 84717060. CD-Rom drive is only eligible to exemption under the notification aforesaid. This being a specific grant, its scope cannot be expanded to cover an alien within its fold. The appellant fails to succeed because of the specific .....

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