1996 (11) TMI 199

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....Jha, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This Appeal is directed against Order-in-Appeal No. Cus. 1235 to 1237/87, dated 11-3-1987 passed by Collector (Appeals), Madras. 2. The appellants had imported two consignments of disc packs and one consignment of disc drive. They claimed for both these items classification under C.T.H. 8451.55 (2) as mac....

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....s Consultants P. Ltd. v. C.C. - 1987 (29) 642 (Tribunal) and 1992 (62) E.L.T. 661 (Tribunal) Aurelec Data Processing Systems v. C.C. 4. Arguing for the Revenue ld. D.R. fairly concedes that the Tribunal in the aforesaid orders cited by the ld. Counsel held that such disc drives are machines for transcribing data and therefore entitled to exemtion. He, however, strongly contests the eligibi....

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....hine for transcribing data onto data media in a coded form since data in the form of magnetised bits or spots, is written on or read from the disk surfaces by the read/write heads. Transcribing means to copy out or reproduce in another form. It was contended before us that the disc drive accepts electric data and converts it into megnetic form for permanent storage. This magnetic stored data can b....

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....ltants P. Ltd. v. C.C. - 1987 (29) E.L.T. 642 (Tribunal) and Aurelec Data Processing Systems v. C.C. - 1992 (62) E.L.T. 661 (Tribunal). 6. In regard to disc pack as such we agree with the ld. D.R. that considered by itself it is not a machine for transcribing data and therefore is not eligible for exemption under Notification No. 40/82-Cus. ld. Counsel also fairly concedes that he is not p....