1998 (5) TMI 138

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..... rder per : Justice U.L. Bhat, President]. -  The dispute in the appeal is whether Digital Automatic Exchanges DATE-36 manufactured and cleared by the appellant would attract concessional rate of duty under Notification No. 73/90. The Assistant Collector and Commissioner (Appeals) held against the applicability of the Notification and confirmed the demand of differential duty, since the appel .....

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..... d fall within the description "Rural Automatic Exchanges (upto 512 Ports)". There is no dispute that the expression `port' is used to indicate the capacity of the exchange to handle calls. There is also no dispute that there is no separate exchange which can be used only in rural areas and which can be used in urban areas. Exchanges of smaller capacity are regarded as suitable to be set up in rura .....

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