Case Laws / Head Notes / Paras
Central excise duty, recovery of---“Telephone”---Definition---Scope---Mobile telephone---Appellant was a company engaged in business of cellular phones and was aggrieved of show cause notice raising demand of recovery of central excise duty---Validity---Mobile phones were covered in the definition of telephone therefore, expression ‘telephone’ given in the First Schedule of Central Excise Act, 1944, included cellular phones and all kinds of fixed line phones, V-phones and satellite phones---Such were the different kinds of telephones and covered under the definition of ‘telephone’---Appellant company was receiving excess charges at the tariff rates which fell under central excise duty as there was no exemption on such charges which were part of telephone/telecommunication services---Excess...
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