https://www.taxtmi.com/caselaws?id=85721 Floppy disc drives satisfied the functional description in Notification No. 237/83-Cus. as machines for transcribing data on to data media in coded form. The tribunal treated the drives as devices that receive data, convert it into code, and record it on the floppy disc, and rejected the argument that they could not transcribe data independently. Following earlier tribunal rulings, it held that actual operation, not the fact that the equipment formed part of a larger system, determined eligibility. The exemption was therefore available and the Revenue's appeals were rejected. en-us Tue, 13 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 17:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85721 Floppy disc drives satisfied the functional description in Notification No. 237/83-Cus. as machines for transcribing data on to data media in coded form. The tribunal treated the drives as devices that receive data, convert it into code, and record it on the floppy disc, and rejected the argument that they could not transcribe data independently. Following earlier tribunal rulings, it held that actual operation, not the fact that the equipment formed part of a larger system, determined eligibility. The exemption was therefore available and the Revenue's appeals were rejected. Case-Laws Customs Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85721