1997 (8) TMI 200

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....an, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This Revenue Appeal is against the order of the Collector (Appeals), Madras extending the benefit of exemption under Notification No. 281/84-Cus. in terms of Sl. No. 1(b) of the table annexed thereto which covers Winchester Disk Drives. The Collector (Appeals) has extended the benefit of the notification to Win....

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....is available in terms of 1(b) of the table only to simple Winchester Disk drives, the Collector (Appeals) has erred in extending the benefit thereof to disk drive with controller imported by the Respondents. On the other hand it is the submission of the ld. Counsel that the disk drives with controller are nothing but disk drive, the Controller is embedded within the disk drive itself and the catal....

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....ry describes Winchester Disk as under :- "Winchester disk. A hard disk widely used with personal computers. It is physically small, so that it can be fitted inside the processor unit of a personal computer or in a box that sits under the screen unit, and has flying heads that float some 10 to 20 microns above the recording surface. It has a storage capacity ranging from ten to several hundred m....

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....cription "Winchester Disk Drive". It is seen from the Winchester hard disk plates with controller to its master cord storage system used bound with the computer and controller on a single expansion and this single body is also called controller because primary function and advantage in accompanying nature is taken for granted. 4. The ld. DR is correct in his submission that the addition of....