https://www.taxtmi.com/caselaws?id=89731 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. en-us Tue, 19 Aug 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89731 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. Case-Laws Central Excise Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89731