SILVERLINE TELECOM (P) LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides. Appellants filed this appeal against the order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that STD/PCO Monitor (Call Charge Indicator) are classifiable under Sut heading 8470.00 of the Central Excise Tariff.

(2.) THE appellants also relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Meerut v. PEP Infotech Ltd., reported in, 2001 (127) ELT 49 (T -Del.).

(3.) THE learned SDR appearing on behalf of the department reiterated the finding of the Revenue.