been confirmed by the Commissioner, the
learned advocate has submitted that:
(i) ISDN Phone: The development of this phone was
taken up against TEC specification ... observations of the
learned Commissioner that ITI have successfully
developed the ISDN phone and subsequently 25 Nos.
have been manufactured at their premises. The
Page
calculated
twice on same item 'Recovery on A/c of ISDN', I find from the
data provided by noticee that there ... distinct items
'Recovery on A/c of ISDN (Tin)' and 'Recovery on A/c of ISDN'.
Therefore the Service tax calculation
Multiplexer, statistical multiplexer u Free -
--- Other: u Free -
8517 50 91 ---- ISDN terminals u Free -
8517 50 92 ---- ISDN terminal adapters u Free ... Other u Free -
8517 69 --- Other: u Free -
8517 69 10 --- ISDN System u Free -
8517 69 20 --- ISDN terminal adapter u Free
Multiplexer, statistical multiplexer u Free -
--- Other: u Free -
8517 50 91 ---- ISDN terminals u Free -
8517 50 92 ---- ISDN terminal adapters u Free ... Other u Free -
8517 69 --- Other: u Free -
8517 69 10 --- ISDN System u Free -
8517 69 20 --- ISDN terminal adapter u Free
Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . u 10% -
.....
8517 69 -- Other:
8517 69 10 ---ISDN System. . . . . . . . . . . . . . . . . . . . . . . . . . u Free -
.....
8517 69 20 ---ISDN terminal adaptor. . . . . . . . . . . . . . . . . . u Free -
.....
8517 69 30 ---Routers ... Similarly, the goods specified under CTI 8517
6910 to 85176970 covering ISDN System, ISDN terminal adaptor,
Routers, X25 Pads, Subscriber end equipment, Set top boxes
Free -
(SDH)
85175070 -- Multiplexer, statistical multiplexer u Free -
--- Other: u Free -
85175091 ---- ISDN terminals u Free -
85175092 ---- ISDN terminal adapters u Free -
85175093 ---- Routers ... Free -
85176290 --- Other u Free -
8517 69 --- Other : u Free -
85176910 --- ISDN System u Free -
85176920 --- ISDN terminal adapter u Free -
85176930 --- Routers u Free
also cleared certain items (such as Printer, PC Workstation, Modem, Cable Line, ISDN Telephone, Terminal Adapter which were bought to the premises of the unit ... respect of certain items such as Printer, PC Workstation, Modem, Cable Line, ISDN Telephone, Terminal Adapter, which were bought to the premises of the unit
Other . . . . . . . . . . . u 20% -
8517 69 --- Other :
8517 69 10 --- ISDN System . . . . . . . u Free -
8517 69 20 --- ISDN terminal adaptor . . . u Free -
8517 69 30 --- Routers
manufacture and clearance of excisable goods such as modems,
converters, ethernet switch, ISDN terminals, multiplexes etc. in
their own brand name falling under Chapter heading
manufacture and clearance of excisable goods such as modems,
converters, ethernet switch, ISDN terminals, multiplexes etc. in
their own brand name falling under Chapter heading
