1998 (1) TMI 258

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.... the Respondents. [Order per : S.S. Kang, Member (J)]. - The Revenue filed this appeal against order-in-appeal dated 20th December, 1991 passed by the Collector of Customs (Appeals). In impugned order, the Collector of Customs granted the benefit of Notification No. 281/84, dated 19-11-1984 as amended, to the Winchester Disk Drive with Controller imported by the appellant. 2.   Shri ....

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....itted that the controller is nothing but a card i.e. Printed Circuit Board and this card connects the disk drive to the Central Processing Unit (CPU). He submitted that the disk drive with the controller is nothing but only a disk drive. He relied upon the decision of the Hon'ble Madras High Court in the case of Titan Watches Ltd. v. Union of India, reported in 1994 (69) E.L.T. 22 (Mad.) and the d....

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....tification No. 281/84-Cus., dated 19-11-1984, as amended. We find that the notification provides concessional rate of duty only to the Winchester Disk Drives only, whereas the appellants made import of Winchester Disk Drive with Controllers. The respondents relied upon the decision of Hon'ble Madras High Court in the case of Titan Watches Ltd. v. UOI, supra. In that case, Horological Machines and ....

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....msp; We find that the facts of the present case are different from the facts relied upon by the respondents. In the present case, the exemption is only for Winchester Disk Drive, whereas the respondents made import of Winchester Disk Drive with Controller. In the impugned order, the Collector of Customs relied upon his earlier decision No. C3/225/91. Against this decision, the Revenue filed the ap....