2001 (4) TMI 345

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....d learned SDR for the Department, who relied on 1999 (107) E.L.T. 551 and 1998 (98) E.L.T. 750 and submitted that the matter as regards Line Testing Units has been settled by these two decisions of the Tribunal and therefore the present appeal should be allowed. To a specific question from the Bench as to what happened to Order No. 192/91, dated 26-6-1991 in the case of M/s. Karnataka Telecom, mentioned in the grounds of appeal, it was submitted that the matter will be enquired into and submitted later. 3. We considered the matter and submissions and find : (a) The Collector's finding is as follows : ..... "They also cited Order in Appeal No. 192/91 dated 26-6-1991 of Commissioner (Appeals), wherein the said benefit was a....

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....at line testing unit was only an optional accessory to the RAX, in view of the fact that the purchase order has placed order for purchase of not only the RAX but also the Line Testing Unit and if the item was an integral part/part and parcel of RAX, there was no necessity to place a separate Purchase Order. (ii)        The Respondents have classified the Line Testing Unit and claimed the Tariff rate in their Classification, dated 9-4-1990 effective 10-4-1990 which stands approved as not been changed by the assessee. (iii)       He relied on the following Case laws : Muralilal v. VAD - AIR 1976 S.C. 313-321 Cape Brandy v. Syndicate v. CIR - 1921 (2) K.B. 403 1987....