Per S.S. Kang :

The appellants filed this appeal against the order-in-original dated the 25.3.96 passed by the Commissioner of Customs, Delhi.

2. Brief facts of the case are that the appellants made import of the goods described in the Bill of Entry as Global Sprint Fax (GSF) software and claimed classification under sub heading 8524 of the Customs Tariff Act, 1975 and also claimed the benefit of Notification No. 59/95 as 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 automatic data processing machine. Therefore, a show cause notice was issued to classify the goods under heading 8471.93 of the Customs Tariff. In the impugned order, the Commissioner held that the goods 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 on the hard disk drive. He s