1996 (8) TMI 243 - AT - Customs

Summary

The Collector appealed a decision regarding the classification of "Floppy Disc Drive" under Notification No. 237/83-Cus. The Tribunal upheld the decision, stating that the drive qualifies as a machine for transcribing data onto data media in coded form. The Tribunal found that the drive is essential for data storage and retrieval, and dismissed the appeals.