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<h1>Customs Tribunal Upholds Concessional Rate for Floppy Disk Drives</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding the concessional rate of assessment for imported Floppy Disk Drives under Customs ... Computers attachments The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding the concessional rate of assessment for imported Floppy Disk Drives under Customs Notification 237/85-Cus. The Tribunal held that the Floppy Disk Drives transcribe data onto data media and are covered by the notification. The appeal was allowed based on previous Tribunal rulings.