https://www.taxtmi.com/caselaws?id=72877 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. en-us Sat, 18 Apr 1987 00:00:00 +0530 Wed, 25 May 2011 16:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72877 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. Case-Laws Customs Sat, 18 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72877