https://www.taxtmi.com/caselaws?id=74504 Switch board cables used in telephone exchanges fell within Notification No. 197/79-C.E. as tele-communication wires and cables because they were supplied for telecommunication purposes and connected switch boards in exchanges. The notification exempted such cables when used as overhead, underground or overground tele-communication wires and cables, and excluded only internal housing cables ancillary to tele-communication purposes. The height at which the cables were laid was irrelevant, and the exemption could not be denied by reading into the notification a restriction not stated in its language. The same plain-meaning approach was supported by the earlier identical notification. en-us Wed, 14 Oct 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74504 Switch board cables used in telephone exchanges fell within Notification No. 197/79-C.E. as tele-communication wires and cables because they were supplied for telecommunication purposes and connected switch boards in exchanges. The notification exempted such cables when used as overhead, underground or overground tele-communication wires and cables, and excluded only internal housing cables ancillary to tele-communication purposes. The height at which the cables were laid was irrelevant, and the exemption could not be denied by reading into the notification a restriction not stated in its language. The same plain-meaning approach was supported by the earlier identical notification. Case-Laws Central Excise Wed, 14 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74504