1983 (6) TMI 182

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....M. (J)]. - The controversy in this appeal revolves round the claim of appellants that they were entitled to the benefit of exemption Notification No. 272/76, dated 2-8-1976 in respect of their goods described as "Floppy Disk Drive Model FD 511". They filed the refund claim, after seeking the re-assessment at the concessional rate, as envisaged by the aforesaid notification, on the plea that t....

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....tion Dictionery" giving definition of "Computer Sub-system" and "Sub-system Peripheral" indicated that whereas a sub-system comprises of one or more peripheral systems, a peripheral does not necessarily comprise a sub-system. 4. The appellants filed revision petition to the Central Government against this dismissal of their appeal, pleading that the Appellate Collector has taken an erro....

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....etter dated 9th October, 1979 issued under the signatures of Senior Scientific Officer (G) of the Department of Electronics, Government of India, certifying that the said Department considers that the product appearing with the nomenclature "Floppy Disk Drive", was a "computer sub-system". This thus takes the matter beyond any doubt about the entitlement of the appellant to the benefit of Notifica....