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TMI Blog2001 (10) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... eorge, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant manufactures what is popularly known as "STD/PCO equipment" that is utilised by operators of the telephone booths for the purpose of displaying, recording and calculating charges on telephone calls for the benefit of persons who utilise the booths to make calls. For the operation of this apparatus, appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e system." Although the EPROM that the appellant purchased can be used in conjunction with telephone, they are not necessary for the telephony or telegraphy to be performed and that they are not apparatus for this purpose. 3. The departmental representative cites the provisions of the Explanatory Notes to the Harmonised System of Nomenclature. We reproduce below the relevant portion of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; coin-operated telephones for public booths; sealed telephones for use in mines). The heading covers all kinds of telephone sets including those in which a telephone set (incorporating a selector and a hand-set) and a device for the transmission of recorded messages and, sometimes, the recording of incoming calls constitute an integrated unit." 4. We are not able to see how these notes sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s very much an apparatus for line telephony. The last paragraph says that it does not cease to be such an apparatus merely because an answering machine is incorporated in it. The Notes itself specifically exclude from classification under this heading, telephone answering machine designed to operate for the telephone set but not forming an integral part of the set and telephone call register and c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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