SC dismisses appeals on winchester disk drive exemption; controller changes drive's character. No costs awarded.

The SC dismissed civil appeals regarding an exemption notification for winchester disk drives with controllers, upholding the Tribunal's decision that the controller changes the disk drive's character. No costs were awarded.

---

---

The Supreme Court of India dismissed the civil appeals regarding a case involving the exemption notification for winchester disk drives with controllers. The Tribunal's decision was upheld as it found that the controller changes the character of the disk drive. No costs were awarded.

---