9911796707
TMI Blog1998 (1) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A.R. Madhav Rao, Advocate, for the Respondents. [Order per : S.S. Kang, Member (J)]. The Revenue filed this appeal against order-in-appeal dated 20th December, 1991 passed by the Collector of Customs (Appeals). In impugned order, the Collector of Customs granted the benefit of Notification No. 281/84, dated 19-11-1984 as amended, to the Winchester Disk Drive with Controller impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the respondents submitted that the controller is nothing but a card i.e. Printed Circuit Board and this card connects the disk drive to the Central Processing Unit (CPU). He submitted that the disk drive with the controller is nothing but only a disk drive. He relied upon the decision of the Hon ble Madras High Court in the case of Titan Watches Ltd. v. Union of India, reported in 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed the benefit of Notification No. 281/84-Cus., dated 19-11-1984, as amended. We find that the notification provides concessional rate of duty only to the Winchester Disk Drives only, whereas the appellants made import of Winchester Disk Drive with Controllers. The respondents relied upon the decision of Hon ble Madras High Court in the case of Titan Watches Ltd. v. UOI, supra. In that case, Hor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng apparatus. 5. We find that the facts of the present case are different from the facts relied upon by the respondents. In the present case, the exemption is only for Winchester Disk Drive, whereas the respondents made import of Winchester Disk Drive with Controller. In the impugned order, the Collector of Customs relied upon his earlier decision No. C3/225/91. Against this decision, the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave already noted that addition of Controller alter the character of the disk drive because the controller is the one which acts as an interfacing to get the storage area for transfer of data from the storage area to the C.P.U. Since the Notification at Sl. No. 1(b) covers only storage disk drive while the goods imported are disk drives with controller which we. have held are not simple disk drive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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