1999 Supreme(SC) 1317
SUPREME COURT OF INDIA
A.P.Misra : S.P.Bharucha
Pragati Computers Private Limited
Versus
Collector Of Customs, Madras
Case No. : 4000 of 1998
Date of Decision : 11/3/99
(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.
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