Customs, Excise and Gold Tribunal - Bangalore
The Collector Of Central Excise, Cochin vs M/S Kerala State Electronics ... on 18 May, 2001
ORDER
Shri S.S. Sekhon
1. Revenue has filed this appeal against the order of Commissioner (Appeals) granting the benefit of Notification No 73/90 dt 20.3.90 to Line Testing Units cleared along with Rural Telephone Exchange.
2. We have heard both sides.
3. We find -
(a) The question of Line Tester Units eligibility, under Notification No 73/90-CE as part of Telephone Exchange RAX 512 was the subject matter of the Tribunal decision CCE, Bangalore Vs. W.S. Industry (P) Ltd (1999 (107) ELT 551) and the matter therein had been remanded back to determine the technical aspects of the Line Tester Unit i.e. whether it is an essential part of Telephone Exchange or not. In the case of United Telecom (1998 (98) ELT 750) it was found that Line Tester used for Model RAX 128 Telephone Exchange was not a part eligible.
(b) In the case before us, the model number of Telephone Exchange does not appear on record. The Respondent has tried to differentiate the United Telecom (1998 (98) ELT 750) decision, by submitting latest developments in the electronic industry and relied upon the classification clarification issued by the Collector of Central Excise, Ahmedabad and Bombay III after consulting Department of Telecommunication; we find that this clarification is regarding RAX (512 Part) model.
(c) Since in the case before us, the model number is not established and the Collectorate Trade Notices, issued after consulting the Department of Telecom have not been considered, we would send the matter back to reconsider the eligibility of the item, in light of these clarification along with the finding of the Tribunal in the case of United Telecom (1998 (98) ELT 750) after ascertaining the models under the clearance at the relevant time.
4. In view of our finding, the appeal allowed as Remand for De novo adjudication by the original authority.
(Pronounced in the court on 18/5/2001)