PRAGATI COMPUTERS PVT. LTD Vs. COLLECTOR OF CUSTOMS, MADRAS On 03 November, 1999

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.

Judgment
Future Reference
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HeadNote

2. The civil appeals are dismissed.

3. No order as to costs.