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TMI Blog1987 (4) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant had claimed benefit of Notification No. 237/83. The appellant had claimed that the Magnetic Tape Drives and Winchester Drivers were nothing but machines for transcribing data onto data media in coded form falling at S. No. 2 of the table annexed to the said notification. The Assistant Collector had allowed the concession under notification tentatively against bond No. S-5/9/84. The condition of the bond was such that if the goods proved to be machine for transcribing data onto data media in coded form falling in the table annexed to the said notification than the bond would be void and would have no effect. Otherwise, the sum due under the bond was payable by the appellant. A notice was issued to the appellant to submit necessary e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has reiterated the contentions made before the lower authorities. He has pleaded that there is no dispute as to classification in this case and the goods were assessed under Heading 84.51/55(2) of the Customs Tariff Act 1975. He has pleaded that the only dispute is as to the benefit of Notification No. 237/83. He has stated that Heading 84.51/55(2) relates to automatic data processing machines and units thereof; magnetic and optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included; parts and accessories suitable for use solely or principally with the machines falling within this sub-heading. Shri Shiv Kumar has pleaded that Winchester and Magneti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that the appellant is entitled to benefit of Notification No. 237/83, dated 18-8-83. The facts of the present case are almost similar to the facts of Em Electronix Pvt. Ltd. Bangalore v. Collector of Customs vide Order No. 421/87-B2 dated 23-3-87. Para Nos. 5 and 6 from the said judgment are reproduced below :- 5. We have considered the arguments of both sides. We have carefully perused the notification. We note that the notification exempts several peripherals of a computer and some of the peripherals like paper tape punch and printers (4 varieties) are more distant peripherals than the Floppy Disc Drive as argued by the learned Advocate. However, the question before us is whether or not Floppy Disc Drive is a machine for transcrib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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