1987 (12) TMI 279

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..... Member (J)].  - The appellants imported 'Floppy Disk Drives' valued at Rs. 53,397.00 and sought concessional rate of assessment under Customs Notification 237/85-Cus., dated 18-8-1983. According to the appellants, the goods imported were "Machines for transcribing data onto data media for coded form" falling under Sl. No. 2 of the Table to the Notification. The appellants also produced cert .....

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..... t the ratio of that decision should be applied to the facts of the present case. 3.  Sh. J. Gopinath, SDR urged that the department proposes to file an appeal against the decision and submitted that he adopted the same arguments as in the previous case. From a perusal of that judgment, we notice that there was an earlier judgment in the case of E.M. Electronics (P) Ltd. v. Collector of Custo .....

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..... order cannot be sustained and the same is set aside and the appeal is allowed with consequential relief. 6.  [Order per : Syiem, Member (T)]. - A floppy disk drive is only a drive that sets the floppy disc in action. A floppy disc is a memory storage, supplemental to the central processing unit. The drive feeds the disc memory into the computer for utilization in the programme; it can also i .....

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