https://www.taxtmi.com/caselaws?id=87247 An exemption notification confined to Winchester Disk Drive did not extend to imported disk drives fitted with a controller. The controller performed an independent interfacing function in data transfer between the storage medium and the CPU, altering the character of the goods so they no longer answered the notification description. A certificate referring to magnetic disk could not enlarge the exemption to cover disk drives with controller. The benefit of Notification No. 281/84-Cus. was therefore correctly denied, and the Revenue's challenge to grant of the exemption succeeded. en-us Thu, 21 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87247 An exemption notification confined to Winchester Disk Drive did not extend to imported disk drives fitted with a controller. The controller performed an independent interfacing function in data transfer between the storage medium and the CPU, altering the character of the goods so they no longer answered the notification description. A certificate referring to magnetic disk could not enlarge the exemption to cover disk drives with controller. The benefit of Notification No. 281/84-Cus. was therefore correctly denied, and the Revenue's challenge to grant of the exemption succeeded. Case-Laws Customs Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87247