JUDGMENT - BHATTACHARJEE A.M., C.J.:— The main question involved in this case is whether the Tata Press Yellow Pages is a 'List of Telephone Subscribers' or a ' Telephone Directory' within the meaning of Rule 458 of the Indian Telegraph Rules, 1951. An affirmative answer will warrant dismissal of this appeal, whereas a negative answer will lead us to allow the appeal and set aside the impugned judgment assailed therein.

2. In this very Court Room, about four decades ago an appeal was heard by the Division Bench presided over by Chief Justice Chagla. The case related to gold-topped fountain pens and the Customs had contended that gold-topped fountain pens were gold, nevertheless, and, therefore, duty was to be levied upon them, not as fountain pens, but as gold. The duty on the latter was very much higher than on the former. Chief Justice Chagla requested the Advocate-General to hand up to him a specimen of the gold-topped fountain pen which the Customs had adjudged as gold and the learned Chief Justice took the pen in his hand and asked the Advocate- General as to what he would call the object which the Chief Justice was holding in his hand. The Advocate-General had to reply that t

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