https://www.taxtmi.com/caselaws?id=90622 An exemption notification confined concessional duty to Winchester Disk Drives alone, and the imported goods were held outside that entry because they were Winchester Disk Drives with Controller. The added controller was treated as an additional component that altered the character of the goods, so the concession could not be extended merely because the equipment performed related functions. The earlier authority relied on by the assessee was distinguished on facts, and the exemption claim failed; the order granting exemption was set aside and the Revenue succeeded. en-us Thu, 01 Jan 1998 00:00:00 +0530 Mon, 10 Oct 2011 13:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90622 An exemption notification confined concessional duty to Winchester Disk Drives alone, and the imported goods were held outside that entry because they were Winchester Disk Drives with Controller. The added controller was treated as an additional component that altered the character of the goods, so the concession could not be extended merely because the equipment performed related functions. The earlier authority relied on by the assessee was distinguished on facts, and the exemption claim failed; the order granting exemption was set aside and the Revenue succeeded. Case-Laws Customs Thu, 01 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90622