Customs concession for floppy disk drives upheld as machines transcribing coded data onto media

Imported floppy disk drives were treated as machines transcribing data onto data media in coded form, bringing them within Customs Notification No. 237/85-Cus. The Tribunal followed its earlier view on identical goods and held that the notification entry covered such drives. The denial of concessional assessment was therefore not sustainable, and the benefit of the notification was available with consequential relief.

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Issues: Whether imported floppy disk drives were entitled to concessional assessment under Customs Notification No. 237/85-Cus. dated 18-8-1983 as machines for transcribing data onto data media in coded form.

Analysis: The Tribunal followed its earlier view on identical goods and accepted that floppy disk drives transcribe data onto data media in coded form and are covered by the notification entry. The impugned order denying the concession was therefore not sustainable.

Conclusion: The benefit of the notification was available and the appeal was allowed with consequential relief.

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