https://www.taxtmi.com/caselaws?id=49994 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. en-us Wed, 19 Jan 2000 00:00:00 +0530 Thu, 19 Aug 2010 10:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49994 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. Case-Laws Central Excise Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49994