TMI Blog2001 (10) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ri 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 inscribes on erasable programmable read only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchased 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 note that he relies on : Other devices occasionally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 support the conclusion that has been arrived at. The first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraph 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 counters classification under Heading 85.17 therefore ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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