2001 (4) TMI 345

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..... ed on 1999 (107) E.L.T. 551 and 1998 (98) E.L.T. 750 and submitted that the matter as regards Line Testing Units has been settled by these two decisions of the Tribunal and therefore the present appeal should be allowed. To a specific question from the Bench as to what happened to Order No. 192/91, dated 26-6-1991 in the case of M/s. Karnataka Telecom, mentioned in the grounds of appeal, it was submitted that the matter will be enquired into and submitted later. 3. We considered the matter and submissions and find : (a) The Collector's finding is as follows : ..... "They also cited Order in Appeal No. 192/91 dated 26-6-1991 of Commissioner (Appeals), wherein the said benefit was allowed to M/s. W.S. Industries for L.T.U. i.e. b .....

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..... to the RAX, in view of the fact that the purchase order has placed order for purchase of not only the RAX but also the Line Testing Unit and if the item was an integral part/part and parcel of RAX, there was no necessity to place a separate Purchase Order. (ii)        The Respondents have classified the Line Testing Unit and claimed the Tariff rate in their Classification, dated 9-4-1990 effective 10-4-1990 which stands approved as not been changed by the assessee. (iii)       He relied on the following Case laws : Muralilal v. VAD - AIR 1976 S.C. 313-321 Cape Brandy v. Syndicate v. CIR - 1921 (2) K.B. 403 1987 (29) E.L.T. 620 1987 (30) E.L.T. 641A (S.C.) C.Ex. v. Kanak .....

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..... cation by the original authority to decide the matter, after ascertaining the technical specifications and thereafter come to a finding that the equipment in question is an integral part of Telephone Exchange or it could be bought and sold as a separate unit. Since we find that in the present case the Commissioner (Appeals) has cryptically relied upon the Instrumental Manual to come to a finding that it is an integral part and from the material on record we cannot determine this essential fact, therefore we consider that the matter should be decided once again and the original authority after taking into consideration the above two decisions of the Tribunal and in decision the case of Karnataka Telecom Ltd., Bangalore if since arrived at. .....

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