(A) With respect to the goods imported through Air Cargo

Complex, Sahar, Mumbai:-

(i) The 'Ext. Hard disc drives'/'Hard Disc Drives' imported by M/s.

INGRAM MICRO INDIA LTD., MUMBAI, by classifying under tariff

item 84717020 under various Bills of Entry as detailed in

Annexure A to the Show Cause Notice are reclassified as

C/85678/2015

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'Removable or exchangeable disc drives' under tariff item

84717030;

(ii) The exemption from payment of CVD, claimed under

Notification No. 06/2006-CE dated 01.03.2006 (Serial No. 17)

and Notification No. 12/2012-CE dated 17.03.2012 (Serial No.

255), for the goods imported under various Bills of Entry as

mentioned in Annexure A to the Show Cause Notice is denied;

(iii) The additional duty of customs (CVD) is to be charged @

10% adv. in terms of Notification no. 2/2008- CE dated

01.03.2008, as amended (till 16.03.2012) and @12% (tariff

rate) w. e. f. 17.03.2012, along with Education Cess, Secondary

& Higher Secondary Education Cess and SAD at the applicable

rates for the goods imported under various Bills of Entry as

detailed in Annexure A to the Show Cause Notice;

(iv) The demand of additional duty of customs (CVD) leviable @

10% adv. in terms of No