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Ramesh Shah Vs. Union of India (Uoi) and ors. - Court Judgment

LegalCrystal Citation
SubjectExcise
CourtKolkata High Court
Decided On
Case NumberCivil Rule No. 15021 W of 1976
Judge
Reported in1984(3)ECC196,1983(13)ELT882(Cal)
ActsIndian Telephone Act
AppellantRamesh Shah
RespondentUnion of India (Uoi) and ors.
Advocates:Uma Sanyal, Adv.
Cases Referred(Radio Supply Storage (P) Ltd. v. Union of India and Ors.
Excerpt:
exemption - tariff item--phonocom, an intercom, whether telephone and exempt--central excises and salt act (1 of 1944). - .....duties in respect of 'phone-corn'. it is alleged by the petitioner that they are nothing but telephone and therefore not exempted from duties. it has been alleged that 'phone-corn' cannot be a telephone under the indian telephone act and it is well known that business of telephone can only be carried out by the indian posts and telegraphs deptt. in any case, this 'phono-corn' is manufactured by a private company for intercommunication system and therefore this cannot be called as telephone as manufactured by the govt. of india.in that view of the matter there is no merit in the submission made by the petitioner.2. the rule is therefore discharged. there will be no order as to costs.3. i am told that mr. justice m.n. roy took the similar view in c.r. 15407 (w) of 1976 (radio supply.....
Judgment:

Pradyot Kumar Banerjee, J.

1. This Rule is directed against the claim of the Central Excise authorities for payment of excise duties in respect of 'Phone-corn'. It is alleged by the petitioner that they are nothing but telephone and therefore not exempted from duties. It has been alleged that 'Phone-corn' cannot be a telephone under the Indian Telephone Act and it is well known that business of telephone can only be carried out by the Indian Posts and Telegraphs Deptt. In any case, this 'phono-corn' is manufactured by a private company for intercommunication system and therefore this cannot be called as telephone as manufactured by the Govt. of India.

In that view of the matter there is no merit in the submission made by the petitioner.

2. The Rule is therefore discharged. There will be no order as to costs.

3. I am told that Mr. Justice M.N. Roy took the similar view in C.R. 15407 (w) of 1976 (Radio Supply Storage (P) Ltd. v. Union of India and Ors.), decided on 18-5-1982.


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