https://www.taxtmi.com/caselaws?id=95645 A Line Testing Unit was held not to qualify for exemption under Notification No. 73/90 because technical literature and system architecture showed it was an independent unit, not an integral part of the Rural Automatic Exchange. The earlier ratio on the same question was applied, and the exemption claim failed on the footing that a technically separate article does not inherit the exemption available to the exempted system. en-us Thu, 11 May 2000 00:00:00 +0530 Wed, 14 Dec 2011 10:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95645 A Line Testing Unit was held not to qualify for exemption under Notification No. 73/90 because technical literature and system architecture showed it was an independent unit, not an integral part of the Rural Automatic Exchange. The earlier ratio on the same question was applied, and the exemption claim failed on the footing that a technically separate article does not inherit the exemption available to the exempted system. Case-Laws Central Excise Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95645