1996 (8) TMI 243

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....t. [Order per : S.L. Peeran, Member (J)]. -  These two appeals are filed by the Collector against the common order passed by the Collector (Appeals), Madras. 2. The issue arises for consideration in these appeals is as to whether "Floppy Disc Drive" is entitled to the benefit of Notification No. 237/83-Cus., dated 18-8-1983. Sl. No. 2 and the table of the Notification describe t....

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..../87-B2 holding that the goods come within the ambit of Sl. No. 2 of the Table to the Notification. "We have considered the arguments of both sides. We have carefully perused the notification. We note that the notification exempts several peripherals like paper tape punch and printers (4 varieties) are more distant peripherals than the floppy Disc Drive as argued by the learned Advocate. However....

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....this view. In our opinion, the Collector of Customs (Appeals) committed an error when he rejected the claim holding that the Floppy Disc drive cannot transcribe data on its own i.e. without the help of any other computer peripherals. During the course of hearing we asked both the parties to state that if there is no appliance or device which can, by itself, code data and transcribe it on the flopp....