1992 (7) TMI 172 - AT - Customs

Summary

The appellants imported Floppy Disk Drives and Winchester Hard Disk Drives assessed under Heading 84.51/55. They claimed reassessment under Notification 40/82 for "machines for transcribing data on to data media in coded form." The Tribunal held that the imported goods are eligible for the benefit of the Notification. The appeals are allowed with consequential relief due to the appellants.