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of <h1>Tribunal extends benefit of Notification 237/83-Cus to imported Winchester Drives</h1> <h3>PRAGATI COMPUTERS Versus COLLECTOR OF CUSTOMS</h3> The Tribunal ruled in favor of the appellants, extending the benefit of Notification 237/83-Cus to the imported Winchester Drives and ordering relief in ... Computers attachment The appeal dealt with the classification of 19MB and 40MB Winchester Drives imported under Bill of Entry No. AC 260 dated 13-11-1984. The goods were initially assessed to duty under specific headings with a customs notification benefit. A demand for differential duty was later issued, which was contested through appeals. The Tribunal ruled in favor of the appellants, extending the benefit of Notification 237/83-Cus to the imported Winchester Drives and ordering relief in the form of non-enforcement of the demand or refund if the duty had been paid.
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