1992 (7) TMI 172

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....i M.N. Dhar, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are manufacturers of computer systems and from time to time they import components and computer peripherals. The importers imported Floppy Disk Drives and Winchester Hard Disk Drives and the consignments were assessed under Heading 84.51/55 (2) of the CTA, but without the benefit of N....

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..... 3. The Tribunal in a series of decisions has held that floppy disk drives transcribe data on to data media. In the case of EM Electronics Pvt. Ltd. Bangalore v. Collector of Customs, Madras - Order No. 421/87-B2 dated 23-3-1987, the Tribunal has held that floppy disk drives were entitled to the benefit of Notification 237/83 dated 18-8-1983. This order of the Tribunal was followed in the case....