https://www.taxtmi.com/caselaws?id=80056 Tariff classification turns on the popular or commercial meaning of goods in trade, not on dictionary meaning alone, unless the statute requires otherwise. Cable terminal ends, wire pins, ferrules and in-line connectors were treated as distinct from conventional sockets because the record did not show that they were known in the market as sockets. As they were not sockets, they did not fall within the exclusion for "switches, plugs, sockets, all kinds" in Notification No. 160/86, and the concessional rate remained available. en-us Sat, 29 Jul 1989 00:00:00 +0530 Tue, 14 Jun 2011 13:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80056 Tariff classification turns on the popular or commercial meaning of goods in trade, not on dictionary meaning alone, unless the statute requires otherwise. Cable terminal ends, wire pins, ferrules and in-line connectors were treated as distinct from conventional sockets because the record did not show that they were known in the market as sockets. As they were not sockets, they did not fall within the exclusion for "switches, plugs, sockets, all kinds" in Notification No. 160/86, and the concessional rate remained available. Case-Laws Central Excise Sat, 29 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80056