Telephone exchange exemption for a line tester turned on technical fitment and actual use, requiring fresh examination.

A line tester was claimed to qualify for exemption under Notification No. 73/90 as part of a telephone exchange, but an earlier decision had treated such a tester as outside the exchange. The Tribunal noted the respondent's contention that this unit was built into the exchange cabinet for RAX 512 and had different technical features. Because the factual and technical fitment issues were material to determining whether the equipment formed part of the telephone exchange, the Tribunal directed fresh examination by the original authority, with reference to the earlier ruling and the equipment's actual use and configuration.

---

---

Issues: Whether the line tester qualified for the benefit of Notification No. 73/90 as part of the telephone exchange, and whether the matter required de novo examination on the technical aspects of the equipment's fitment and use.

Analysis: The Tribunal noted that an earlier decision had held that a line tester could not be treated as part of a telephone exchange. It also recorded the respondent's contention that the present line tester was incorporated in the cabinet of the exchange for configuration RAX 512 and that its technical features were different. In view of the asserted factual and technical differences, the Tribunal considered that the original authority should examine the matter afresh, taking into account the earlier decision and the technical aspects of the equipment vis-a -vis the intended telephone exchange.

Outcome: The matter was remanded to the original adjudicating authority for de novo consideration.

---