1998 (5) TMI 138 - AT - Central Excise

Digital Automatic Exchange, DATE-36 covered by the description Rural Automatic Exchanges (up to 512 Ports) under Sr. No. 1 of Notification No. 73/90-C.E.

Summary

The dispute was about whether Digital Automatic Exchanges DATE-36 would attract concessional duty under Notification No. 73/90. The appellant proved that the exchanges were below 512 ports as per the purchase order, qualifying for the duty exemption. The appeal was allowed as the appellant was entitled to the benefit of the Notification, with no differential duty to pay.