https://www.taxtmi.com/caselaws?id=90746 Intercoms used for internal office communication were distinguished from telephones for tariff classification because, although they transmit and receive messages, they operate within a confined establishment and are not treated as telephones in the popular sense. Applying that distinction, the Tribunal followed the existing reasoning and classified the goods under Heading 84.79 as machines and mechanical appliances having individual functions, not under Heading 85.17 as electrical apparatus for line telephony or line telegraphy. The departmental challenge to the classification was rejected and the assessee's favourable classification was left undisturbed. en-us Thu, 12 Feb 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90746 Intercoms used for internal office communication were distinguished from telephones for tariff classification because, although they transmit and receive messages, they operate within a confined establishment and are not treated as telephones in the popular sense. Applying that distinction, the Tribunal followed the existing reasoning and classified the goods under Heading 84.79 as machines and mechanical appliances having individual functions, not under Heading 85.17 as electrical apparatus for line telephony or line telegraphy. The departmental challenge to the classification was rejected and the assessee's favourable classification was left undisturbed. Case-Laws Central Excise Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90746