Customs, Excise and Gold Tribunal - Bangalore
Cce, Bangalore vs M/S. Larsen And Tourbo Ltd. on 24 April, 2001
ORDER
Shri. S. S. Sekhon (Oral)
1. This appeal is filed by the Revenue and when the mater was called the Respondents M/s.Larsen and Tourbo Ltd., did not appear. Letter No.MYS/BCB/113 dt.10.3.2001 was placed before us, which intimated that the matter may be settled on merits.
2. We accordingly heard learned SDR for the Department, who relied on 1999(107) ELT 551 and 1998 (98) ELT 750 and submitted that the matter as regards Line Testing Units has been settled by these two decisions of the Tribunal and therefore the present appeal shall be allowed. To a specific question from the Bench as to what happened to Order No. 192/91 dt.26.6.91 in the case of M/s.Karnataka Telecom, mentioned in the grounds of appeal, it was submitted that the matter will be enquired into and submitted later.
3. We considered the matter and submissions and find:
a) The Collector's finding is as follows:
..... "They also cited Order in Appeal No.192/91 dt.26.6.91 of Commissioner (Appeals), wherein the said benefit was allowed to M/s W.S. Industries for L.T.U.i.e. benefit of Notification No.73/90. As per DOT Order No. 16-160/89 MMC-Purchase Order No.161020/MMC dt.21.3.90. Larsen & Toubro were asked to supply CDOT RAX 128 port alongwith the line testing unit is entitled to the benefit of Notification No. 73/90 dt. 20.3.90 and forms a part and parcel of rural automatic exchange as per C Dot 128 installation manual, C DOT RAX-can be viewed broadly to have the following six major constituents, 1) System Cabinet 2) Main Distribution Frame 3) Power equipment 4) Maintenance panel 5) line tester 6) Total fuel alarm. Every RAX has to have a ling testing unit which is a part of the exchange. Under the circumstances, RAX would include with its purview at line testing unit also. The appellant had a purchase order for supply for 50 Nos RAX 128 port alongwith LTUs and hence it is clear that the RAX alongwith LTU have been cleared as per the purchase order. It is not the case of the Department that the LTU has not been taken clearance alongwith RAX. It is clear from the foregoing facts that the LTU is one of the major constituents of RAX. The LTU was supplied alongwith RAX as per the purchase order and therefore he granted the benefit of Notification No.73/90."
b) Revenue has filed this appeal on the grounds.
i) Commissioner has filed to appreciate that the line testing unit was only optional accessory to the RAX, in view of the fact the purchase order has placed order for purchase of not only the RAX but also the Line Testing Unit and if the item was an integral part/part and parcel of RAX, there was no necessity to place a separate Purchase Order.
ii) The Respondents have classified the line Testing unit and claimed the Tariff rate in their Classification dt.9.4.90 effective 10.4.90 which stands approved as not been changed by the assessee.