CESTAT Chennai: External Hard Disc Drives Eligible for Customs Duty Exemption

Commissioner of Customs Vs Neotric Informatique Ltd. (CESTAT Chennai) Introduction: In the case of Commissioner of Customs vs. Neotric Informatique Ltd., the issue at hand was the classification and eligibility for customs duty exemption of “External Hard Disc Drives” imported by the respondent. The dispute revolved around the appropriate tariff heading and the application of Notification No. 12/2012-CE dated 17.03.2012. Analysis: The respondent imported “External Hard Disc Drives” and claimed the benefit of customs duty exemption under Notification No. 12/2012-CE. Howe...