9911796707
TMI Blog2019 (2) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... iable under CTH 84717020 and, therefore, are eligible for the concessional rate of duty as per the notification. However, department entertained a view that the goods being external/removable Hard Disc Drives would not come under CTH 84717020 and are not eligible for the benefit of notification. After adjudication, the original authority classified the imported goods under CTH 84717030 and held that the goods are not eligible for exemption as per Notification No. 12/2012-CE at SI. No.255. In appeal, the Commissioner (Appeals) set aside the classification of the original authority and held that the imported goods are eligible for exemption, Hence, the Department has filed this appeal. 2. On behalf of the appellant, the learned Authorised Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... External/Removable HDD are goods classifiable under 84717020. That the wordings in third column of the notification describes the goods as HDD without any qualification and any HDD can fit this description. 4. Further, that CESTAT, Mumbai in the case of M/s, Fortune Marketing Pvt" Ltd., had originally decided the issue against the appellants vide Final order, dt.04.10.2016 as referred to by the learned Authorised Representative. Though, M/s. Fortune Marketing Ltd., filed appeal to Supreme Court, they also filed ROM before CESTAT, Mumbai, and the ROM was allowed recalling the Final Order, He referred to the ROM order of tribunal, dated 13.12.2016. The respondents herein M/s, Ingram Micro India Ltd., who were party to the Final order dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings, the appeal filed by M/s. Fortune Marketing Ltd., before the Hon'ble Apex court was dismissed as withdrawn on 13.01.2017. It was not disposed on merits as argued by the learned Authorised Representative and, therefore, is not applicable at all. 7. The department had filed appeal before the Hon'ble supreme court against the order dated 06.01.2017 passed by GESTAT, Delhi in the case of M/s. Supertron Electronics Ltd. The said appeal was dismissed on merits taking into consideration the Office Memorandum, dated 05.06.2013 issued by Ministry of Communications & Information Technology. The counsel produced copies of the interim orders/dairy order in the case of M/s. Supertron Electronics Ltd. It is pointed out that in order, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al/Removable HDD. 9. Heard both sides, the issue is whether the goods imported by the respondents, namely, External/Removable HDD is eligible for exemption as per SI.No.255 of Notification No.12/2012. This Tribunal in the case of M/s. Fortune Marketing Pvt, Ltd., vide Final order, dated 24.08.2017 (supra) has already decided the issue in favour of the assessee by following the decision of CESTAT, Delhi in M/s. Supertron Electronics Pvt, Ltd., as reported in 2017-TIOL- 125-CESTAT-DEL. 10. Although, department had filed appeal before Hon'ble Supreme Court against the decision of CESTAT, Delhi in the case of M/s. Supertron Electronics Pvt. Ltd., vide judgment dated25.10.2017, the Apex court has dismissed the appeal filed by the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditional apology to the court. We accept the same. We, therefore, do not consider it necessary to pursue the aforesaid aspect of the matter any further. The matter will now be considered on merits. To enable the court to do so the appellant may lay before the court the steps taken by the appellant against the other two orders of the learned Tribunal classifying the subject product under subheading 84717020. List the matter after two weeks." 11. The matter came up for hearing on subsequent days and on 25.10.2017, the appeal was heard and dismissed. The relevant portion of the judgment of the Hon'ble Apex Court is reproduced as under: - "Delay condoned, Heard the learned senior counsel appearing for the parties and perused the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
