1998 (2) TMI 343

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....Order per : G.A. Brahma Deva, Member (J)]. - This an appeal filed by the Department against the impugned order passed by the Collector of Customs and Central Excise (Appeals). 2. The short point to be considered in this case is whether intercoms are classifiable under sub-heading 84.79 as claimed by the assessee or under 85.17 of the Schedule as per the department. The relevant tariff entries a....

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....) E.L.T. 368 (Kar.). The Karnataka High Court while distinguishing the two systems, i.e., telephone and intercom with reference to various dictionaries observed that the term intercom is a machine of an office equipment used for transmission an reception of messages in an office, establishment or a hotel. Even otherwise, in popular sense an `intercom' is a machine or is an office equipment used fo....

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....y Stores (P) Ltd. v. Union of India & Others - 1985 (20) E.L.T. 15 (Cal.) (c) Collector of Central Excise, Bangalore v. Indian Telephone Industries Ltd., Bangalore. 4. Heard Shri Nunthuk, Ld. D.R., who reiterated the ground taken by the Department. He submitted that 85.17 clearly specifies telephone or line-telegraphy and since the intercom functions as telephone this has to be classif....