https://www.taxtmi.com/caselaws?id=86936 Cable terminals and sockets were treated as classifiable under Heading 8536.90. For concessional duty under Notification No. 160/86-C.E., the exemption applied only to goods within that heading that were not specifically excluded. Cable terminals were distinct from sockets and therefore qualified for the concession, while sockets were expressly excluded from the notification and did not qualify. The operative principle is that a tariff-based concession cannot extend to goods covered by an express exclusion, even if they fall within the same heading. en-us Tue, 12 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86936 Cable terminals and sockets were treated as classifiable under Heading 8536.90. For concessional duty under Notification No. 160/86-C.E., the exemption applied only to goods within that heading that were not specifically excluded. Cable terminals were distinct from sockets and therefore qualified for the concession, while sockets were expressly excluded from the notification and did not qualify. The operative principle is that a tariff-based concession cannot extend to goods covered by an express exclusion, even if they fall within the same heading. Case-Laws Central Excise Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86936