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The Commissioner of Customs and Central Excise Hyderabad v/s M/s. Tata Consultancy Services Ltd.


Company & Directors' Information:- TATA CONSULTANCY SERVICES LIMITED [Active] CIN = L22210MH1995PLC084781

Company & Directors' Information:- J K CONSULTANCY AND SERVICES PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066762

Company & Directors' Information:- K S CONSULTANCY SERVICES PVT LTD [Active] CIN = U74140WB1988PTC045137

Company & Directors' Information:- TATA SERVICES LIMITED [Active] CIN = U51909MH1957PLC010942

Company & Directors' Information:- Y A CONSULTANCY SERVICES PVT LTD [Active] CIN = U74140WB1987PTC043225

Company & Directors' Information:- L S D CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74999MH2015PTC262781

Company & Directors' Information:- P O CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U93000WB2009PTC134219

Company & Directors' Information:- R. K . CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140AS2006PTC008131

Company & Directors' Information:- A & A SERVICES AND CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140OR2012PTC015010

Company & Directors' Information:- J R CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74900TN2015PTC102294

Company & Directors' Information:- S I M CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74999DL2007PTC162468

Company & Directors' Information:- V & T CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999CH2005PTC027862

Company & Directors' Information:- L M B CONSULTANCY SERVICES INDIA PRIVATE LIMITED [Active] CIN = U74999KL2002PTC015318

Company & Directors' Information:- M Y M CONSULTANCY SERVICES INDIA PRIVATE LIMITED [Strike Off] CIN = U74900KA2011PTC058364

Company & Directors' Information:- T C S CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140RJ1995PTC011052

Company & Directors' Information:- K B M CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U72900TG2002PTC038403

Company & Directors' Information:- R I W CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U72200KL2013PTC034174

Company & Directors' Information:- M & M CONSULTANCY SERVICES PVT. LTD. [Strike Off] CIN = U74140WB1992PTC056149

Company & Directors' Information:- V S B D CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140TN2000PTC045338

Company & Directors' Information:- Z K CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74210DL1993PTC052338

Company & Directors' Information:- B AND D CONSULTANCY SERVICES PVT LTD [Strike Off] CIN = U74210MH1982PTC027430

Company & Directors' Information:- D. G. CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140WB2008PTC129948

Company & Directors' Information:- P P CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74210TN1982PTC009556

Company & Directors' Information:- N R 'S CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74210TN1986PTC013630

Company & Directors' Information:- D P CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140PN2008PTC132654

Company & Directors' Information:- C AND H CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74100MH2004PTC148618

Company & Directors' Information:- R V K CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74120MH2011PTC221273

Company & Directors' Information:- H A S D CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74120MH2011PTC222997

Company & Directors' Information:- J K M CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74120UP2010PTC042726

Company & Directors' Information:- Y V R CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74900TG2015PTC098309

Company & Directors' Information:- J L I CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U72300UP2012PTC052649

Company & Directors' Information:- D R M B CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74900WB2014PTC201139

Company & Directors' Information:- G P R CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140CH2012PTC033622

Company & Directors' Information:- S K CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U93000JH2012PTC000348

Company & Directors' Information:- R & A CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U67100DL2011PTC215340

Company & Directors' Information:- J S M CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U93000HR2011PTC043455

Company & Directors' Information:- L AND L CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140KL1997PTC011084

Company & Directors' Information:- J AND S CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140KL2005PTC018496

Company & Directors' Information:- P E B CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140KL2011PTC027680

Company & Directors' Information:- Z & H CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U85190KL2008PTC023534

Company & Directors' Information:- D AND N CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74999PN2020PTC195417

Company & Directors' Information:- S S G CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140TN1997PTC037763

Company & Directors' Information:- A. A. R. M. CONSULTANCY SERVICES PRIVATE LIMITED [Under Process of Striking Off] CIN = U74140DL2006PTC150076

Company & Directors' Information:- SERVICES AND CONSULTANCY P. LTD. [Strike Off] CIN = U99999DL2000PTC902217

    Appeal No: C/144 of 2007

    Decided On, 13 August 2007

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore

    By, THE HONOURABLE DR. S.L. PEERAN
    By, MEMBER (JUDICIAL) & THE HONOURABLE MR. T. K. JAYARAMAN
    By, MEMBER (TECHNICAL)

    Sudha Koka, Authorised Representative (SDR) for the Revenue. Shri Vipin Jain, Consultant for the Respondent.



Judgment Text

Dr. S. L. Peeran, MEMBER (JUDICIAL)


This is a Revenue appeal against Order-in-Appeal No.46/2006 Cus. dated 15.9.2006 holding that the imported item under the Bill of Entry No.146446 dated 10.4.2006 under the description Storage devices - Hard Disk is rightly classified under CTH No.84717020 and eligible for the benefit of Notification No.6/2006 C. Ex. The finding recorded in Para 10 is relevant and the same is reproduced herein below.


10. The appellants contended that they are eligible for exemption under Notification No.6/2006-CE Dt.1.3.2002, since the item imported by them was a hard disk drive only and irrespective of the sub-heading in which the hard disk drive was classifiable, the exemption contained in Notification 6/2006-CE Dt.1.3.2006 could not be denied. As per item No.17 of Notification No.6/2006-CE Dt.1.3.2006, the goods at Sl. No.(c) Hard Disc Drives is exempted from payment of duty. Since the impugned goods imported from payment of duty under Notn. No.6/2006-CE Dt.1.3.2006 and the appellants are eligible for claiming the exemption. Hence, the order passed by the lower adjudicating authority is liable for set aside. Accordingly, I pass the following order.


ORDER


The impugned goods imported by the appellants are classified under CTH 84717020 and they are eligible for the benefit of the Notification 06/2006-C.Ex. to this Import. The order passed by the Assistant Commissioner is set aside and the appeal filed by the appellants is allowed with consequential relief.


2. The Revenue contends that the imported item is Array of Hard Disk which requires to be classified under the Residuary Sub Heading No.87717090. It is further submitted that the Notification is only for Hard Disk Drives and not for Storage Disk Array. For Hard Disk Drive, the benefit has been wrongly granted by the Commissioner (A).


3. The learned JDR pointed out to Boards Circular No.105/2003 dated 16.12.2003, which on our security find that the said circular does not pertain to this item specifically but only refers to storage disk array. Be that as it may, the learned Counsel submitted that from the Notification in question in Sl. No.17, the Tariff Heading mentioned is 847170 or 847330 and in Column 3 - (c) - Hard Disk Drive is mentioned. He submits that the main Heading of the Tariff is mentioned in the Column 2 and there is no bifurcation made with regard to the Sub Heading 84717020 or 84717090. All the items falling under 847170 are eligible for the benefit and there is no exclusion to 84717020 or 84717090. He submits that the Commissioner (A) has allowed the benefit on these terms.


4. On a careful consideration of the Notification in question, it is clear from Column 2 that the goods falling under 847170 are entitled for the benefit. There is no bifurcation made to the goods falling under Sub Headings of 84717020 or 84717090. There is no dispute that t

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he item is a Hard Disk Drive, therefore, mere fact that the Hard Disk Drive have been imported in array will not disentitle them from classification under Heading 847170 irrespective of the sub heading. Therefore, the order passed by the Commissioner (A) is legal and proper. There is no merit in this appeal and the same is rejected.
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