1998 (7) TMI 313

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..... Order per : J.H. Joglekar, Member (J)]. Appellants in this case have requested for disposal on merit which we proceed to do after hearing Shri D.S. Negi, SDR. 2. The very short point that falls for consideration in this case is whether push button telephone instruments were Capital goods in terms of Notification No. 123/81. 3. The subject notification does not define the capital goods. .....

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..... nto Rule 57-Q of the Central Excise Rules, 1944. 5. The telephone instrument is a part of communication system. Although good communication may improve the efficiency, it cannot be said that telephone instruments participate directly or indirectly in the process of manufacture of any goods. For certain organisations, such as, Telephone booths such instruments could be called capital goods but no .....

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