Connectors distinct from plugs and sockets, so exemption exclusion did not apply under the notification.

Notification No. 160/86 granted concessional duty to goods under heading 8536.90, but excluded switches, plugs and sockets of all kinds, including lamp holders. The classification issue was whether connectors manufactured by the assessee fell within that exclusion. The HSN explanatory notes treated plugs and sockets separately from connectors, and the samples produced supported the view that connectors were a distinct commodity. On that basis, connectors were not read into the exclusion for plugs and sockets and remained eligible for the notification benefit.

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Issues: Whether connectors manufactured by the assessee were excluded from the benefit of Notification No. 160/86 as being plugs and sockets, or whether they were independently covered by the notification.

Analysis: The relevant entry granted concessional duty to goods under heading 8536.90 except switches, plugs and sockets of all kinds including lamp holders. The classification dispute turned on whether connectors could be treated as plugs and sockets. The decision relied on the HSN explanatory notes, which separately describe plugs and sockets on one hand and connectors on the other, and the samples produced also supported the view that connectors constituted a distinct commodity. On that basis, connectors were not read into the exclusion for plugs and sockets.

Conclusion: The connectors were held to fall within the benefit of Notification No. 160/86 and the Revenue's objection failed.

Final Conclusion: The exemption benefit was upheld for the connectors, and the Revenue's challenge to their eligibility was not accepted.

Ratio Decidendi: Where HSN explanatory notes separately classify connectors from plugs and sockets, connectors cannot be brought within an exemption exclusion limited to plugs and sockets.

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