2003 (11) TMI 434

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....r the Appellant. Shri J.R. Madhiam, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute involved in the present appeal is as to whether Supporting Masts falling under heading 7308.20 to the Telecommunication Department would earn exemption in terms of Notification No. 4/97-C.E., dated 1-3-1997. Sl. No. 189 of the said notification read with condition 32 of the....

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....l any function of distribution. 3. It is seen that tariff sub-heading No. 8525.00 is for transmission operators for radio telephony, radio telegraphy, radio broadcasting or television whether or not incorporating recipient operators or sound recording or reproducing apparatus. In the instant case SS Mast of 15 metre height supplied to Department of Telecommunication is sought to be classif....