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1982 (5) TMI 44 - HIGH COURT OF CALCUTTAExtract: .......ly an intercom, would further mean intercommunication system or a telephone system within a concerned premises. In such view of the matter, I hold that Fonokoms are intercoms and not telephones and as such, they would not come under the exemptions in Tariff Item 33D of the said Act. 16. The rule is thus discharged. There will be no order for costs.
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