https://www.taxtmi.com/caselaws?id=35434 Plugs and sockets imported for classification under an exemption notification were treated by the majority as "connectors" because the tariff heading itself used the generic expression "plugs, sockets, lamp holders and other connectors," and the notification granted relief to connectors without narrowing that term to a sub-classification. The majority also relied on the import documents and catalogue describing the goods as connectors or female connectors, and distinguished an earlier Revenue citation as arising under a different tariff and notification scheme. A dissent held that plugs and sockets were separately classifiable and outside the exemption. en-us Fri, 29 May 2009 00:00:00 +0530 Fri, 05 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35434 Plugs and sockets imported for classification under an exemption notification were treated by the majority as "connectors" because the tariff heading itself used the generic expression "plugs, sockets, lamp holders and other connectors," and the notification granted relief to connectors without narrowing that term to a sub-classification. The majority also relied on the import documents and catalogue describing the goods as connectors or female connectors, and distinguished an earlier Revenue citation as arising under a different tariff and notification scheme. A dissent held that plugs and sockets were separately classifiable and outside the exemption. Case-Laws Customs Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35434