External Hard Disk Drives Eligible For Concessional Rate Of Additional Customs Duty: CESTAT
2 years, 1 month ago

External Hard Disk Drives Eligible For Concessional Rate Of Additional Customs Duty: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has reiterated that import of external/portable hard disk drives are eligible for concessional rate of additional customs duty, as provided under Notification No. The assessee Lenovo India contended before the CESTAT that 'external hard disc drives' are the same as 'hard disk drives' and thus, they are entitled to the benefit of the exemption notification. Referring to the catena of judgments relied upon by the assessee, including the decision of CESTAT Mumbai in Neotric Informatique Ltd. versus Commissioner of Customs, Mumbai, the Tribunal observed that 'external hard disc drives' have been held to be the same as 'hard disk drives' and thus, they are indisputably entitled to the benefit of the exemption notification. The Tribunal referred to the decision of CESTAT Delhi in Commissioner of Customs, New Delhi versus Supertron Electronics P. Ltd., where the CESTAT had ruled that though the term "hard disk drive", as used in the exemption notification, has not been amplified either by adding "external" or "internal", exemption to external or portable hard disk drives cannot be denied on the said ground. The CESTAT in Supertron Electronics P. Ltd. had concluded that external hard disk drives were correctly classified under Tariff Heading 8471 7020 of the First Schedule to the Customs Tariff Act, as claimed by assessee.

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Royalty Not Includible In Transaction Value Of Imported Raw Materials To Demand Any Differential Customs Duty: CESTAT
7 months, 1 week ago

Royalty Not Includible In Transaction Value Of Imported Raw Materials To Demand Any Differential Customs Duty: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the royalty is not included in the transaction value of the imported raw materials to demand any differential customs duty.The bench of Sulekha Beevi C.S. The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the royalty is not included in the …

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