Imported External/portable hard disk drive classifiable under Tariff Item 84717020

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 84...