Home Case Index All Cases Customs Customs + AT Customs - 1997 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (8) TMI 200 - AT - CustomsExtract: .......e storage area to the C.P.U. Since the Notification at Sl. No. 1(b) covers only storage disk drive while the goods imported are disk drives with controller which we have held are not simple disk drive, the benefit of the notification cannot be extended to the imported goods. Accordingly, we set aside the impugned order and allow the Revenue Appeal.
|