https://www.taxtmi.com/caselaws?id=41603 Intercom equipment used for internal office communication falls within the excise entry for intercom devices, not the exclusion for telephones, when classified according to its popular and commercial meaning. The ordinary Indian understanding of a telephone was treated as a public telephone rather than an internal communication apparatus. Even if the equipment fell outside the specific intercom entry, it would be covered from 1 March 1975 by the residuary excise entry for manufactured articles not otherwise specified. Fiscal classification therefore follows trade understanding, particularly where an entry expressly includes one commodity and excludes another. en-us Tue, 06 Nov 1984 00:00:00 +0530 Fri, 04 Jun 2010 17:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41603 Intercom equipment used for internal office communication falls within the excise entry for intercom devices, not the exclusion for telephones, when classified according to its popular and commercial meaning. The ordinary Indian understanding of a telephone was treated as a public telephone rather than an internal communication apparatus. Even if the equipment fell outside the specific intercom entry, it would be covered from 1 March 1975 by the residuary excise entry for manufactured articles not otherwise specified. Fiscal classification therefore follows trade understanding, particularly where an entry expressly includes one commodity and excludes another. Case-Laws Central Excise Tue, 06 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41603