Exemption from additional duties of customs available to hard disk drives

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 M...