https://www.taxtmi.com/caselaws?id=89066 Capacity-based exemption under Notification No. 73/90 applied to Digital Automatic Exchanges DATE-36 because the supplied exchanges had a 36-port capacity, well below the notified ceiling of Rural Automatic Exchanges up to 512 ports. In the absence of material showing that a 36-port exchange fell outside the notified description, denial of the exemption was unjustified. The differential duty demand was therefore not sustainable, and the exemption benefit was upheld. en-us Mon, 25 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89066 Capacity-based exemption under Notification No. 73/90 applied to Digital Automatic Exchanges DATE-36 because the supplied exchanges had a 36-port capacity, well below the notified ceiling of Rural Automatic Exchanges up to 512 ports. In the absence of material showing that a 36-port exchange fell outside the notified description, denial of the exemption was unjustified. The differential duty demand was therefore not sustainable, and the exemption benefit was upheld. Case-Laws Central Excise Mon, 25 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89066