1997 (7) TMI 252

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.... Ram, Member (T)]. -  In this appeal filed by M/s. Bajaj Auto Ltd., the matter relates to the eligibility of the Air Conditioner procured by the appellants for their factory Telephone Exchange under Notification No. 56/78-C.E., dated 1-3-1978. The concessional rate of duty under Notification No. 57/78-C.E. was available, among others, to the Air Conditioners for Telephone Exchange. The Col....

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....rlance, such a facility is not known as Telephone Exchange. It is well-settled proposition of law that when the expression is not defined in the statute then the test of common parlance had to be applied. We consider that the internal arrangement for the appellants' factory could not be considered as a Telephone Exchange for the purposes of Notification No. 56/78-C.E., dated 1-3-1978. 4. T....