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2015 (11) TMI 85 - CESTAT NEW DELHI

2015 (11) TMI 85 - CESTAT NEW DELHI - TMI - Manufacture - digital local telephone exchange - Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held that:- In view of the decision of Assessee's own previous case [2015 (6) TMI 401 - CESTAT NEW DELHI]; activity undertaken by the appellant does not amount to manufacture. Consequently, appellant are not required to pay duty. In these circumstances, we set aside the .....

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arly hearing of appeal. 2. As appeal has been listed today itself, therefore, application for early hearing is dismissed as infructuous. 3. The facts of the case are that the appellant is engaged in manufacture, installing and commissioning digital telephone exchange. Appellant is a public sector undertaking and engaged in providing tele-communication services. During the period 31.03.2001-31.03.2005 the appellant purchased switching equipment and other essential parts of the systems such as pow .....

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equivalent amount of penalty. The matter was adjudicated and demands proposed in the show cause notice were confirmed along with interest and equivalent amount of penalty was imposed. Aggrieved from the said order appellant is before us. 4. The Ld. Counsel for the appellant submits that in their own unit located at Rohtak, Haryana on the identical issue the matter came up before this Tribunal and this Tribunal vide Final order no. 5180-51383/2015-EX(DB) dated 15.04.2015 held that switching syste .....

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as under: "6. We have considered the submissions from both the sides and perused the records. The activity of the appellant is described in para 24 of the order in original no, 13-14/COMMR/RP/06 dated 31.03.2006 according to which the appellant have purchased the switching equipment and other integral essential parts of the system such as power plant required for producing 48V DC power on which the system is operated, inverter for power break down etc., and assembled these equipments by th .....

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ks to charge duty on the digital local telephone exchanges alleged to have been manufactured by the appellant by classifying the same under heading 8517 of the Central Excise Tariff. 6.1 During the period of dispute, heading 8517 cover electrical apparatus for line telephony or line telegraphy including line telephony sets with cordless handsets and telecommunication apparatus for current carrier line systems or for digital line systems; video phones. There is no dispute that the appellant have .....

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od in case of power break down. Thus, the goods which have been purchased Switching systems have remained the switching systems only even after installation and in our view no new commodity with distinct commercial identity or character or use has emerged. We find that the same view has been taken by the Tribunal in the case of Fuzitsu Indi Telecom Ltd. vs CCE Chandigarh (supra) wherein the Tribunal has held that the when bought out items of telephone exchanges were brought to the site of teleph .....

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