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1997 (4) TMI 353 - CEGAT, MADRASExtract: .......ow the appeal of the revenue. We observe that a concession can be made available to the item which goes by the term telephone exchange. Since line tester is a separate entity which is used in conjunction with the telephone exchange, this cannot be considered as an integral part of the exchange. We, therefore, hold that the benefit is not available.
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