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TMI Blog2023 (7) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... pex Court in COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS M/S SUPERTRON ELECTRONICS PVT. LTD. [ 2017 (10) TMI 1281 - SC ORDER ] - the impugned order does not call for any interference - Appeal of Revenue dismissed. - Customs Appeal No. 42117 of 2013 - FINAL ORDER No. 40604/2023 - Dated:- 21-7-2023 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) For the Appellant : Shri Harendra Singh Pal, Assistant Commissioner / A.R. For the Respondent : Shri L. Gokulraj, Advocate ORDER Brief facts are that the respondent imported External Hard Disc Drives under the cover of Bills of Entry and claimed the benefit of Notification No. 12/2012-CE dated 01.03.2012 by classifying the goods un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are different from normal hard disc drives. It is submitted that the Commissioner (Appeals) has erred in setting aside the order passed by the adjudicating authority and holding that the importer / respondent is eligible for the benefit of Notification No. 12/2012-CE dated 01.03.2012. 3. The Ld. counsel Shri L. Gokulraj appeared and argued for the appellant. It is submitted that the issue stands covered by the decision of the Tribunal in the case of Commissioner of Customs, New Delhi Vs. Supertron Electronics P. Ltd. [2017 (357) ELT 401 (Tri. Del.)] which has been affirmed by the Hon ble Apex Court as reported in [2018 (360) ELT A325 (S.C.)]. The Ld. counsel submitted that the Tribunal while passing the decision has taken note of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, New Delhi Vs. Supertron Electronics P. Ltd. (supra) had considered the very same issue held that external hard disc drive is classifiable under CTH 84717020 and is eligible for concessional rate CV duty as per the Notification. The relevant paragraph reads as under:- The Revenue is in appeal against Order-in-Appeal dated 29-4-2014. The brief facts of the case are that the respondent had imported External Hard Disk Drive and claimed exemption from CV duty under Notification No. 6/2006-C.E., dated 1-3-2006 and later, Notification No. 12/2012-C.E., dated 17-3-2012. The dispute in the present appeal is relating to classification of imported hard disk drive and its eligibility for concessional rate of CV duty. Original assessing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of hearing. We note that the classification of external hard disk drive assumes significance because of concessional rate of duty available to only hard disk drive not to removable or exchangeable disk drives. The Revenue considers the imported items under 8471 70 30 whereas the impugned order by the Commissioner (Appeals) held the product under Heading 8471 70 20. The latter entry is eligible for concessional CV duty. We have examined the impugned order and grounds of appeal, closely. First of all, we note that the exemption notification specifies tariff heading up to six digits only, 8471 70, which covers both, hard disk drive and removable or exchangeable disk drives. Further, the next column of the table for descripti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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