https://www.taxtmi.com/caselaws?id=86897 An air conditioner installed for a factory's internal telephone facility was not treated as one used in a "telephone exchange" for concessional duty under Notification No. 56/78-C.E. The term "telephone exchange" was not defined in the notification, so it was read in its ordinary commercial sense as a facility where independent lines are exchanged between different customers. A private internal communication arrangement within the factory did not meet that meaning, and no material showed that common usage would extend the expression to such an installation. The exemption was therefore correctly denied. en-us Wed, 09 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 12:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86897 An air conditioner installed for a factory's internal telephone facility was not treated as one used in a "telephone exchange" for concessional duty under Notification No. 56/78-C.E. The term "telephone exchange" was not defined in the notification, so it was read in its ordinary commercial sense as a facility where independent lines are exchanged between different customers. A private internal communication arrangement within the factory did not meet that meaning, and no material showed that common usage would extend the expression to such an installation. The exemption was therefore correctly denied. Case-Laws Central Excise Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86897