1987 (12) TMI 279

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....ndents. [Order per : M. Santhanam, Member (J)].  - The appellants imported 'Floppy Disk Drives' valued at Rs. 53,397.00 and sought concessional rate of assessment under Customs Notification 237/85-Cus., dated 18-8-1983. According to the appellants, the goods imported were "Machines for transcribing data onto data media for coded form" falling under Sl. No. 2 of the Table to the Notifica....

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.... be allowed. He, therefore, submitted that the ratio of that decision should be applied to the facts of the present case. 3.  Sh. J. Gopinath, SDR urged that the department proposes to file an appeal against the decision and submitted that he adopted the same arguments as in the previous case. From a perusal of that judgment, we notice that there was an earlier judgment in the case of E.M.....

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....er orders of the Tribunal, we hold that the impugned order cannot be sustained and the same is set aside and the appeal is allowed with consequential relief. 6.  [Order per : Syiem, Member (T)]. - A floppy disk drive is only a drive that sets the floppy disc in action. A floppy disc is a memory storage, supplemental to the central processing unit. The drive feeds the disc memory into the c....