MANASH NATH ROY, J. ( 1 ) "fonokam'' is,. ads name of what the petitioner,, Radio (Supply Stones (p) Ltd has described as a telephone for internal' communication and has also stated to have manu factured the same since April, 1975. It was the case of petitioner that such product "fonokom" operates independent of the public telephone exchange and such product, is popularly know as intercom telephones. The petitioner has stated that because of the use and manner of operation such product "fonokom" would fall or come under the category of office machine and apparatus under the Indian Customs and Central Excise (Tariff) and more particularly under item No. 33d.