SUPREME COURT OF INDIA

Before:- S.P. Bharucha and Ajay Prakash Misra, JJ.

Civil Appeal No. 4000 of 1998 with Civil Appeal No. 13 of 1998. D/d. 3.11.1999.

M/s. Pragati Computers Pvt. Ltd. - Appellant

Versus

Collector of Customs, Madras - Respondent

Customs Act, 1962, Sections 129B and 130E - Appeal - Interference - Technical authority - Exemption notification in question covers only a Winchester disk drive and not Winchester disk drive with a controller - Controller alters the character of disk drive - Tribunal is final technical authority and not for Supreme Court to interfere unless there is some thing patently perverse.

[Para 1]

JUDGMENT

S.P. Bharucha, J. - 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.

Appeal dismissed.