1997 (8) TMI 288

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..... Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to benefit of Notification No. 73/90 in respect of "line tester" which has been treated by the learned lower authority as part of the telephone exchange for the purpose of benefit of the notification. It is brought to our notice that this part line tester is for telephone exchange with a configuration of RAX 512. Similar .....

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..... red Accountant for the respondents has pleaded that in the case of the respondents, the line tester is incorporated in the cabinet using the telephone exchange and is not a separatable part of the exchange and therefore different considerations would apply in this regard. He, however, does not have any literature or write-up in respect of telephone exchange of configuration 512. 4.  The lear .....

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