2017 (8) TMI 64

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....ing tele-communication services. During the period 01.04.2004 to 31.10.2005, the appellant purchased switching equipment and other essential parts of the systems such as power plant required for producing 48V DC power, inverters, etc, and assembled and installed the same at various places to set up telephone exchanges. The Revenue is of the view that this activity of the appellant amounts to manufacture and appellant are required to pay Central Excise Duty on telephone exchanges which has come into existence and same is classifiable under the CTH 8517. Therefore, show cause notice was issued to the appellant for demanding duty along with interest and imposition of equivalent amount of penalty. The matter was adjudicated and demands proposed....

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....Singla, an officer of the appellant company, the telephone exchanges can be shifted from one place to another place, it is in view of the above facts that the Department has alleged that the assembly, installation and commissioning of the switching equipments, power supply, inverter etc., has resulted into emergence of a new goods called digital local telephone exchange. It is on this basis that the Department seeks to charge duty on the digital local telephone exchanges alleged to have been manufactured by the appellant by classifying the same under heading 8517 of the Central Excise Tariff. 6.1 During the period of dispute, heading 8517 cover electrical apparatus for line telephony or line telegraphy including line telephony sets with c....