https://www.taxtmi.com/caselaws?id=84139 An exemption under Notification No. 160/86-C.E. was denied for coaxial connectors, I.C. sockets and a 1 mm PCB mounting socket because their catalogue descriptions and functional character brought them within the exclusion for plugs and sockets of all kinds. Mere nomenclature was insufficient to avoid the exclusion where the goods were in substance socket or plug-type items. By contrast, a patch cord described as a cable with a connector or socket at one end for daisy-chain use was treated as a cable assembly, not a socket, and therefore remained eligible for exemption. en-us Mon, 20 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84139 An exemption under Notification No. 160/86-C.E. was denied for coaxial connectors, I.C. sockets and a 1 mm PCB mounting socket because their catalogue descriptions and functional character brought them within the exclusion for plugs and sockets of all kinds. Mere nomenclature was insufficient to avoid the exclusion where the goods were in substance socket or plug-type items. By contrast, a patch cord described as a cable with a connector or socket at one end for daisy-chain use was treated as a cable assembly, not a socket, and therefore remained eligible for exemption. Case-Laws Central Excise Mon, 20 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84139