Data transcription equipment qualifies for exemption where converting and storing coded data matches the notification description.

Magnetic tape drives and Winchester drives were treated as eligible for exemption under Notification No. 237/83 as machines for transcribing data onto data media in coded form. The Tribunal noted that the goods fell under Heading 84.51/55(2) and that the only dispute was whether their function matched the notification description. Relying on its earlier decision on a similar floppy disc drive, it found that converting and storing data in coded form brought the equipment within the exemption. On materially similar facts, the imported goods were therefore covered by the notification.

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Issues: Whether magnetic tape drives and Winchester drives were eligible for the benefit of Notification No. 237/83 as machines for transcribing data onto data media in coded form.

Analysis: The goods were treated as falling under Heading 84.51/55(2) of the Customs Tariff Act, 1975, and the only dispute was whether they satisfied the description in the exemption notification. The Tribunal followed its earlier decision on a similar floppy disc drive, holding that the function of converting and storing data in coded form brought such equipment within the scope of the notification. Since the facts were materially similar and the imported goods performed the relevant data-transcription function, there was no basis to deny the exemption.

Conclusion: The appellant was entitled to the benefit of Notification No. 237/83.

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