Case Law Details
Rajendra Seksaria Vs CC(ACC & Import) Mumbai (CESTAT Mumbai)
Issue: The issue involved is about classification of External/Portable Hard Disc Drives. The Appellants classified the same under CTH 84717020 as ‘Hard Disc Drive”, whereas according to department it has to be classified under Tariff Item 84717030 as “Removable Disc Drive” and the same was confirmed in the impugned order in which it was ordered to be classified under CTH 84717030.
Held: Imported External/portable hard disk drive are classifiable under Tariff Item 8471 70 20 as Hard disk drives and not under Tariff Item 8471 70 30. Therefore we are of the considered opinion that the instant issue about classification of External/Portable Hard Disc Drives is no more res integra and the appellants have rightly classified them under CTH 8471 7020.
FULL TEXT OF THE CESTAT MUMBAI ORDER
These Appeals have been filed against the order dated 22.12.2015 passed by the Principal Commissioner of Customs (Imports), Mumbai as Order-in-Original No. CAO No. Pr. CC-DS/13/2015-16 Adj (I) ACC.
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