Supreme Court of India
Pragati Computers Pvt. Ltd. vs Collector Of Customs, Madras on 3 November, 1999
Equivalent citations: 2000(68)ECC231, 2000ECR761(SC), 2000(115)ELT23(SC), (2000)10SCC150
Bench: S.P. Bharucha, A.P. Misra
ORDER
1. The Tribunal has come to the conclusion that the exemption notification in question covers only a Winchester disk drive and not a Winchester disk drive with a controller. It has found that the controller alters the character of the disk drive. The Tribunal is the final technical authority and it is not for us to interfere unless there is something patently perverse.
2. The civil appeals are dismissed.
3. No order as to costs.