Pragati Computers Pvt. Ltd v. Collector Of Customs, Madras

Pragati Computers Pvt. Ltd v. Collector Of Customs, Madras

(Supreme Court Of India)

......... | 03-11-1999

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.

Advocate List
Bench
  • HON'BLE JUSTICE S. P. BHARUCHA
  • HON'BLE JUSTICE A. P. MISRA
Eq Citations
  • 2000 (88) ECR 761
  • AIR 2000 SCW 2011
  • 2000 (115) ELT 23
  • (2000) 10 SCC 150
  • LQ/SC/1999/1090
Head Note