Order Date: 09 November 2022

Key Pointers: 

• The appellant, M/s Lenovo India Pvt Ltd, is engaged with import of external/portable hard disk drive.
• The dispute in this appeal 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 (at serial no. 17) and notification no. 12/2012-CE dated 18th March 2012 (at serial no. 255), by 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 effected by them between March 2011 and March 2013 to substitute for claim of coverage by the description corresponding to tariff item 8471 7020 of First Schedule to Customs Tariff Act, 1975.
• The Tribunal observed that in the case of Commissioner of Customs (Import), Air Cargo Complex, Mumbai, prima facie, it would appear that the issue stands settled in view of these several decisions. The nature of the product involved in those disputes are ‘external hard disc drives’ and the said orders have held that these are the same as ‘hard disk drives’ which, indisputably, is entitled to the benefit of the exemption notification. 
• Hence, the appeal is allowed.