https://www.taxtmi.com/caselaws?id=81939 Imported floppy disk drives were treated as machines for transcribing data on to data media in coded form, bringing them within Notification No. 40/82 at Sl. No. 2. The Tribunal relied on its earlier consistent view that floppy disk drives themselves perform that function and rejected the narrower departmental interpretation that only a complete floppy disk system qualified for exemption. On that basis, the exemption was available to the imported drives. en-us Tue, 21 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81939 Imported floppy disk drives were treated as machines for transcribing data on to data media in coded form, bringing them within Notification No. 40/82 at Sl. No. 2. The Tribunal relied on its earlier consistent view that floppy disk drives themselves perform that function and rejected the narrower departmental interpretation that only a complete floppy disk system qualified for exemption. On that basis, the exemption was available to the imported drives. Case-Laws Customs Tue, 21 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81939