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TMI Blog2017 (8) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... ding tele-communication services. During the period 01.04.2004 to 31.10.2005, the appellant purchased switching equipment and other essential parts of the systems such as power plant required for producing 48V DC power, inverters, etc, and assembled and installed the same at various places to set up telephone exchanges. The Revenue is of the view that this activity of the appellant amounts to manufacture and appellant are required to pay Central Excise Duty on telephone exchanges which has come into existence and same is classifiable under the CTH 8517. Therefore, show cause notice was issued to the appellant for demanding duty along with interest and imposition of equivalent amount of penalty. The matter was adjudicated and demands propose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Singla, an officer of the appellant company, the telephone exchanges can be shifted from one place to another place, it is in view of the above facts that the Department has alleged that the assembly, installation and commissioning of the switching equipments, power supply, inverter etc., has resulted into emergence of a new goods called digital local telephone exchange. It is on this basis that the Department seeks 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s own case reported in 2013 (292) ELT 353 (Tri.-Calcutta) has taken a contrary view, this order of the Tribunal, on appeal being filed, has been set aside and the matter has been remanded to the Commissioner for de novo adjudication and hence, this judgment of the Tribunal has no persuasive value. Moreover, from the technical literature produced by the appellant, it is clear that the switching systems are commonly called telephone exchanges and hence, on installation of a switching system, no new goods with distinct commercial identity and distinct characteristics or uses have emerged. The impugned orders, therefore, are not sustainable. The same are set aside. The appeals are allowed. The Miscellaneous applications one filed by the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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