1997 (8) TMI 288

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..... nt. Shri P.C. Anand, Chartered Accountant, for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to benefit of Notification No. 73/90 in respect of "line tester" which has been treated by the learned lower authority as part of the telephone exchange for the purpose of benefit of the notification. It is brought to our notice that this part line tester .....

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..... applicable to the facts of this case. 3.  The learned Chartered Accountant for the respondents has pleaded that in the case of the respondents, the line tester is incorporated in the cabinet using the telephone exchange and is not a separatable part of the exchange and therefore different considerations would apply in this regard. He, however, does not have any literature or write-up in resp .....

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