1996 (8) TMI 243

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..... two appeals are filed by the Collector against the common order passed by the Collector (Appeals), Madras. 2. The issue arises for consideration in these appeals is as to whether Floppy Disc Drive is entitled to the benefit of Notification No. 237/83-Cus., dated 18-8-1983. Sl. No. 2 and the table of the Notification describe the goods as Machines for transcribing data on to data media in code .....

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..... able to the Notification. We have considered the arguments of both sides. We have carefully perused the notification. We note that the notification exempts several 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 .....

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..... error when he rejected the claim holding that the Floppy Disc drive cannot transcribe data on its own i.e. without the help of any other computer peripherals. During the course of hearing we asked both the parties to state that if there is no appliance or device which can, by itself, code data and transcribe it on the floppy disc. No such machine seems to exist. The floppy disc itself is always a .....

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