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...disk drive” is to be levied on the basis of “hard disk” simpliciter or “computer software”. Goods imported by the appellant were examined on 9-8-1995 and were found to be seven pieces of hard disk drive...loaded with software. As per the Department, customs duty on hard disk drive is leviable under Chapter Heading 84.71 at the rate of 25% and on a computer software it is at the rate of 10% as per...Tariff Heading 85.24 read with Notification No. 59/95 dated 16-3-1995. It is an admitted fact that the total value of the consignment was Rs 67,75,119 for seven hard disk drives having software loaded...
...imported “External Hard Disk Drive” and claimed exemption from CV duty under Notification No. 6/2006-C.E., dated 1-3-2006 and later, Notification No. 12/2012-C.E., dated 17-3-2012. The dispute in the...present appeal is relating to classification of imported hard disk drive and its eligibility for concessional rate of CV duty. Original assessing authority has assessed the goods under Tariff Heading...appeal and set aside the assessment orders. The impugned order held that external hard disk drives are correctly classifiable under Tariff Heading 8471 70 20 of the First Schedule of the Customs Tariff...
...-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...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-C.E., dated 1-3-2006 could not be...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...
...hard disk from the opposite party on 3.5.2012 for Rs. 4500/-. This hard disk was under warranty for two years and it had developed some defect on 24.6.2013 and the opposite party demanded charges for...rectifying the defect though the hard disk was under warranty. The opposite party submitted before the DCF that this complaint was bad for non-joinder of the parties as the manufacturer of this hard...disk has not been made a party and it was further submitted that the hard disk had been replaced. However, the learned DCF allowed the complaint directing the opposite party to refund the amount of the...
... Sri. Santhosh Kesavanath P., President. Case of the petitioner filed on 22..8..1011 is as follows: Petitioner on 29..7..2004 purchased a Samsung Hard Disk from 1...opposite partyst for an amount of Rs. 3,362/-. The said Hard Disk showed complaints in the year 2009 and accordingly on 15..8..2009 petitioner purchased a 160 GB Hard Disk, having 3 year warranty, from the...second opposite party as instructed by first opposite party for an amount of Rs. 2850/- Thereafter on 16..9..2010 the said 160 GB Hard Disk also got damaged. On 23..9..2010 second opposite party...
...of the hard disk at the cost of the plaintiff.4. In support of this Petition, Mr. Yadav submitted that the plaintiff's witness No. 1 had filed affidavit in lieu of examination-in-chief.... PW-1 deposed about external hard disk containing C.C.T.V. footage and said hard disk is referred at Serial No. 5 in the list of the documents. The plaintiff has filed external hard disk along wi...the list of documents. However, the plaintiff did not supply copy of said hard disk to the defendants. The Advocate representing the plaintiff informed the defendants' Advocate to send cheque of Rs...
...copy of the date of hard disk was dismissed by the trial Court.
2. Trial Court held that hard disk is seized as a property and not as a document and same is in Malkhana. In view...of same application has been dismissed.
3. Counsel appearing for the applicant submitted that hard disk is having data which is to be utilised against the applicant in trial...
(VISHAL DHAGAT)
JUDGE
disk of mobile phone of Realme and Samsung mobile phone has been seized. Said hard...
...applicable to the software.3. On examination of the goods, it was found that, in fact, the goods described as GSF software was hard disk drive, which is a storage unit of...were classifiable under sub-heading 8471 of the Customs Tariff and allowed the benefit of Notification No. 59/95 Cus as applicable to hard disk drive.4. Ld. Counsel..., appearing on behalf of the appellants, submitted that the hard disk drive is a storage unit of automatic data processing machine, on which data can be stored and in the present case software was loaded...
...to hand over the hard disk of the complainant after fully restoration of the data memory, (or) in alternative direct the OP to pay compensation of Rs.5,00,000/- to the complainant . to pay Rs.50,000...badly effected due to the floods occurred on 02-10-2009 . On 02-11-2009 the complainant approached the OP for advise of data recovery of his computer 40 GB Hard disk. The OP assured to the complainant...that the entire data recovery in the hard disk can be easily resorted. Believing the words of the OP the complainant handed over his hard disk for data recovery. The OP received Rs.5,000/- from the...
.... (hereafter also referred to as 'searched persons') on 20thOctober, 2008. Certain documents belonging to the Assessee Company and a computer hard disk containing soft copies of working papers...documents seized and the data contained in the hard disk belonged to the Assessee and, hence, Section 153C was invokeable. On the aforesaid basis, proceedings were initiated under Section 153C and a notice...from 1st April, 2004 to 31stMarch, 2010 being relevant to AYs 2005-06 to 2010-11. Further, the Assessee contended that the seized hard disk contained working papers, balance sheets...
...limited purpose to state that I have inspected the contents of the hard disk which was sent by wife of present applicant to the office of Police Commissioner with her application dated 17.02.2017. I state...that the Police Commissioner had sent Hard disk to concerned DCP Zone 4 and thereafter, the concerned DCP sent hard disk to the AGP G-Division on 24/02/2017, thereafter, the hard disk was sent to ...Naroda Police Station as hard disk was connected with FIR registered with the Naroda Police Station being CR No.I-55/2017. Thereafter I had received the letter from the Assistant Public Prosecutor to...
...informed the complainant that there is a problem to hard disk. As the complaint was caused during the warranty period the complainant asked the opposite party either to repair or replace the hard disk. Although...opposite party agreed to repair the hard disk he has not done so. The complainant several times enquired with the opposite party. But opposite party was evading the enquiries of the...complainant with lame excuses. After the expiry of 3months the complainant asked the opposite party specifically about the repairing of hard disk. Then the opposite party replied that the warranty period of...
...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...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...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...
....3,00,000/- towards delinquency in service and to pay a sum of Rs.10,000/- towards expenses and to pay a sum of Rs.5,000/- towards transport charges along with cost of hard disk at Rs.8,000/- and to pay a...Complainant had approached and given his hard disk (HDD) to the Opposite Parties on 21.07.2018 vide job receipt No.HDD6831A. It is identified by the Opposite Parties that the said hard disk has defects. As...the hard disk contains memorable photos, various important documents it was informed to him that the photos, documents can be retrieved from the hard disk and informed him that the Opposite Parties...
...the effect that copy of the hard disk which has been seized by the police during investigation along with all datas be provided to the present petitioner, which is an accused in a case pending in the...hard disk of computer and thereby committed fraud and cheating.
(3) From the perusal of the order passed by additional sessions judge in criminal revision no. 577/2006 on 4 - 10...- 2006, it appears that prosecution is proposing to rely on the portion of the hard disk of which a copy has been provided to the present petitioner/accused by way of cd.
(4) Learned...
...documents were seized by the officers of the Sales Tax Department of the State of Punjab. The documents were in the form of the cash book ledger or other registers. They were contained in a hard disk. Seizure...the High Court, the appellants have returned the hard disk upon keeping a copy thereof. The respondents in their counter-affidavit stated:“That it may be mentioned...extracts taken therefrom as may be considered necessary within a period of 60 days of seizure but in the instant case even for the said purpose, not only a copy was required to be made from the hard disk, the...
...clear that the expert could not find any such document in the computer and further that, there was no evidence in the hard disk to show the making of any such forged document. According to the expert..., even when a software or a document is deleted, the same can be retrieved from the hard disk on examination. Even though the hard disk was carefully examined, he could not find any software that was...installed in the computer for connecting the printer. Over and above it, he could not find any documents which were deleted from the computer, in the hard disk.4. On a careful scrutiny of...
...the software is loaded on the hard disk drive, it becomes software and, therefore, is classifiable under Tariff Heading 85.24 which covers records, tapes and other recorded media, sound or other...of Heading 85.24 remains classifiable under this heading whether or not which presented with the apparatus. We find that the appellants imported hard disk drive loaded with the software. It is not...the case of the appellants that the software was assembled with the disk drive. In fact, the software was installed on the hard disk drive from the recorded software media for the purpose of executing...
...have imported goods describing as Hard Disk Drives classifiable under CTH 8471 7020 with a concessional rate of CVD applicable under Sl.No.255 of Notification no.12/2012- CE. The...exchangeable disk drive during the course of hearing. We note that the classificiton of external hard disc drive assumes significance because of concessional rate of duty available to only hard disk drive...specifies tariff heading up to six digit only, 847170 which covers both, hard disk drive and removable or exchangeable disk drives. Further, the next column of the table for description explain the...
.... 2. The brief facts of the complainants case is that complainant purchased a HP 500 series lap top of Pentium 512 M.B and 80 GB, Hard Disk Drive , DVD writer , 14.1 wide screen, 10/100...disk drive of 60 G.B with 80 GB and received Rs.4,500/- additionally . But opposite party did not changed the hard disk drive and on several approaches the opposite party postponed the said promise...repeatedly. At last on 09-07-2008 the complainant got issued legal notice dated 09-07-2008 demanding the opposite party to change 60 GB hard disk drive with 80 GB hard disk drive, the opposite parties...