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<h1>Line tester not part of exchange: Remand for technical review.</h1> The Tribunal held that the 'line tester' is not part of the telephone exchange, remanding the matter for further consideration based on technical aspects. ... Line tester allowed for benefit of Notification No. 73/90-C.E. The appeal relates to the benefit of Notification No. 73/90 for a 'line tester' in a telephone exchange. The Tribunal held that the line tester is not part of the telephone exchange. The matter is remanded for further consideration based on technical aspects. The appeal of the Revenue is allowed for remand.
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