2000 (5) TMI 514 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai, allowed the Revenue's appeal against the order-in-appeal No. 191/91, holding that Line Testing Unit (LTU) is not entitled to the benefit of Notification No. 73/90 as it is independent of the Rural Automatic Exchange (RAX) system hardware. The Tribunal found that LTU is not part of RAX 128 based on technical literature and previous judgments. The appeal was allowed as LTU does not qualify for the exemption.