PRAGATI COMPUTERS PVT LIMITED Vs. COLLECTOR OF CUSTOMS MADRAS
LAWS(SC)-1999-11-40
SUPREME COURT OF INDIA
Decided on November 03,1999

PRAGATI COMPUTERS PRIVATE LIMITED Appellant
VERSUS
COLLECTOR OF CUSTOMS,MADRAS Respondents

JUDGEMENT

- (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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