9911796707
TMI Blog1997 (4) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of this finding of the learned lower authority. The learned lower appellate authority while passing his order has observed that the original authority has made no efforts to gather factual corroborative evidence from technically qualified persons to sustain his findings that the line tester could not be considered as a part of the telephone exchange viz., CDOT 128 RAX System. He has also observed that line testing unit is indispensible for proper efficient functioning of the RAX. He has also observed in para 19 that 128 RAX as supplied by the company to the Department of Telecommunication is complete only when it is supplied with the line test unit. In support of that he has relied upon the following : (a) 128 port RAX is being manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 128 port RAX (photocopy enclosed). Please see page No. 5 wherein LTU ports are highlighted. The fabrication of these inputs listed in page 1-4 results in final 128 port RAX with LTU. (d) CDOT system elements are explained in flow diagram at page No. 90 of CDOT general description manual (photocopy enclosed). This clearly proves that LTU is a system element." 3. The learned JDR for the department has pleaded that line testing unit is external to RAX system and it is manufactured separately and used merely as an attachment to the telephone exchange. He has pleaded notwithstanding the fact that the same is relied on for efficient working of the exchange, it does not by itself qualify as a part of the RAX system which is at telephone exch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In this connection he has referred us to the System diagram of CDOT 128 RAX which is reproduced below : He has pleaded this figure will show that line tester is installed in the exchange along with the RAX 128. In this connection we had asked the learned Advocate as to what is the concept according to him of the rural telephone exchange as set out in the notification. He has pleaded that the system as a whole should be taken to be a telephone exchange and all the elements which go to form exchange system should be given the benefit of the notification. In this connection he referred us to a letter which is obtained subsequent to the decision of the lower authority from the Centre for Development of Telematics (C-DOT), dated 27-2-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the DOT separately and are delivered to the site for use with Rural Automatic Exchanges. These are Power plants, Batteries, Transmission equipments, Main distribution frame, Telephone cables and subscriber Telephone instruments. In view of the above clarification, it is recommended and certified that the exemption as per the Notification Number 73/90, dated 23-3-1990 should be granted to the Rural Automatic Exchange as clarified above. I shall be grateful if a suitable clarification is issued to the Excise Collector at Bangalore urgently. He has pleaded the understanding of the Department of Telecommunication should prevail over the understanding as is sought to be placed by the Revenue on the notification. 7. We have considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is shown to be comprising of a main unit along with certain other items of equipments which are like add-on items are used in conjuction with the same to perform certain functions with respect to that particular item. The RAX 128 as seen from the catalogue from the system architecture is not shown to be having integrated into it the line tester unit. The RAX system which emerges as an exchange to be bought and sold as one entity is the one at page 12 of Figure 1.1. This figure is reproduced below for convenience of reference : 9. Line tester has been described in separate catalogue and its function are also set out separately. Functionally it has been described as an equipment which can be used with any type of telephone exchange. This c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
