OPERATION RESEARCH GROUP Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE controversy in this appeal revolves round the claim of appellants that they were entitled to the benefit of exemption notification No. 272/76, dated 2 -8 -1976 in respect of their goods described as "Floppy Disk Drive Model FD 511". They filed the refund claim, after seeking the re -assessment at the concessional rate, as envisaged by the aforesaid notification, on the plea that these goods were parts of computer sub -system, and as such entitled to the benefit of notification No. 272/76 as amended by notification No. 47/79.

(2.) THE claim was rejected by the Assistant Collector by his order dated nil despatched on 20 -1 -1979 on the ground that the notification on which the appellants placed reliance exempted only computers and sub -assembly thereof, and since the Department of Electronics in their letter dated 27 -6 -1978 had characterised these goods as "Computer Peripheral", they could not be covered by the said notification.

(3.) THE Appellate Collector also dismissed the appeal filed by the appellants against this rejection of their refund claim by the Assistant Collector, by his order dated 16 -5 -1979, on the ground that the extract from the "Data Communication Dictionery" giving definition of "Computer Sub -system" and "Sub -system Peripheral" indicated that whereas a sub -system comprises of one or more peripheral systems, a peripheral does not necessarily comprise a subsystem.