Case Law Details
Lenovo India Pvt Ltd Vs Principal Commissioner of Customs (Import) (CESTAT Mumbai)
CESTAT Mumbai held that settled classification may be unsettled only by the argument of inapplicability owing to the distinguishable nature of the product. Accordingly, benefit of exemption from additional duties of customs allowed to hard disk drives.
Facts-
The dispute in this appeal of M/s Lenovo India Pvt Ltd is about the intent of customs authorities to deny them the benefit of exemption from additional duties of customs beyond 6%, accorded to ‘hard disk drives’ in notification no. 6/2006-CE dated 1st March 2006 and notification no. 12/2012-CE dated 18th March 2012, by the adoption of tariff item 8471 7030 of First Schedule to Customs Tariff Act, 1975 on import of ‘external/portable hard disk drive’ of several makes and models.
Notably, the Principal Commissioner of Customs, Air Cargo Complex (Import), Mumbai confirmed the differential duty of ₹14,02,637 on imports.
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