1983 (6) TMI 182

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..... this appeal revolves round the claim of appellants that they were entitled to the benefit of exemption Notification No. 272/76, dated 2-8-1976 in respect of their goods described as Floppy Disk Drive Model FD 511 . They filed the refund claim, after seeking the re-assessment at the concessional rate, as envisaged by the aforesaid notification, on the plea that these goods were parts of computer s .....

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..... mputer Sub-system and Sub-system Peripheral indicated that whereas a sub-system comprises of one or more peripheral systems, a peripheral does not necessarily comprise a sub-system. 4. The appellants filed revision petition to the Central Government against this dismissal of their appeal, pleading that the Appellate Collector has taken an erroneous view by holding that a peripheral was not c .....

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..... of Senior Scientific Officer (G) of the Department of Electronics, Government of India, certifying that the said Department considers that the product appearing with the nomenclature Floppy Disk Drive , was a computer sub-system . This thus takes the matter beyond any doubt about the entitlement of the appellant to the benefit of Notification No. 272/76, as amended by Notification No. 47/79. No .....

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