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1999 DIGILAW 1379 (SC)

Pragati Computers Private LTD. v. Collector Of Customs, Madras

1999-11-03

A.P.MISRA, S.P.BHARUCHA

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(1) THE Tribunal has come to the conclusion that the exemption notification in question covers only a Winchester disk drive and not a Winchester disk drive with a controller. It has found that the controller alters the character of the disk drive. The Tribunal is the final technical authority and it is not for us to interfere unless there is something patently perverse. (2) THE civil appeals are dismissed. (3) NO order as to costs.