2000 (5) TMI 514

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..... This is a Revenue s appeal against the order-in-appeal No. 191/91, dated 10-7-1991 passed by the Collector (Appeals) holding that the benefit of Notification No. 73/90 would be available to the item i.e. Line Testing Unit along with 128 port Rural Automatic Exchange. He has noted that Rural Automatic Exchange being entitled to concessional rate of duty under the said notification, therefore Line .....

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..... , Bangalore v. United Telecom Ltd. as reported in 1998 (98) E.L.T. 750 in an identical matter held that line tester unit is not part of RAX 128 as seen from the catalogue from the system architecture. 4. The respondents are not present despite several notices. 5. On consideration of the submission and on perusal of the noted judgment we notice that this issue has been gone into in great detail .....

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