2007 (8) TMI 227

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....s have been filed against a common Order-in-Appeal No. 56/2005/Cus(B) dated 13-5-2005 passed by the Commissioner of Customs (Appeals), Bangalore. 2. Shri K. Parameswaran, the learned Advocate, appeared for the appellants and Ms. Sudha Koka, the learned SDR, for the Revenue. 3. The appellants imported Fax Secrecy Device Model and Link Secrecy Device Model under three Bills of Entry. The issue....

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....ation relating to Government and other Agencies, it is desired that the communication is kept secret so that none can intercept the communication and break the secrecy. This is the idea of these machines. These machines work on the principle of encrypton and decrypton. If a message is encoded so that the encoded message is not intelligible to anyone who intercept it, that process is known as encry....

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....hrough without this telephone even though it also does the function of securing the conversation. In other words, it has got both the functions of Communication and Securing the conversation. On the contrary, in the case of Fax Secrecy (Facsimile Encryptor), it is contended between the Fax Machine and the telephone line and it encrypts the message but it does nothing more than that. It is the tele....

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....ode the data. This function has got nothing to do with the transmission of the data. Therefore, it is clear from the above that the item in question cannot be termed as an apparatus for line telephone." 5.1 On going through the Commissioner (Appeals)'s order, we find that there is a contradiction. His logic is, even without the secret machines, which are the impugned items viz. Fax Secrecy and ....