TaxTMI 
TaxTMI 
1995 (3) TMI 228
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....rder per : P.K. Kapoor, Member (T)]. - This is an appeal against the order dated 7-7-1992 passed by the Collector of Central Excise (Appeals), Bangalore. The Department has challenged the finding of the Collector (Appeals) that - (1) Co-axial Connectors (RF), I.C. Sockets (1 MM PCB Mounting P8001), (3) I.C. Sockets and (4) Patch cord (1 MM P8006) cannot be deemed as plug/sockets and, theref....
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....ew attached at one end. He contended that these items were therefore not eligible for exemption under Notification 160/86-C.E., dated 1-3-1986 since sockets of all kinds were excluded from the purview of the exemption under the said notification in terms of the exclusion clause against Sl. No. 13. He therefore, pleaded that the impugned order may be set aside and the appeal may be allowed. 3.&ems....
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....Act, 1985. Description of goods Rate 13. 8536.90 All goods other than the following, namely :- (i) Switches, plugs, sockets, all kinds (including lamp holders); and starters for flourescent motor starters.tubes. (ii) On a plain reading of the exclusion clause in Notification No. 160/86 extracted above, it is evident that sockets of all kinds are excluded from the purview of the said ....
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....Circuit Boards for testing circuits without interrupting the operation. These sockets can be mounted on PCBs having thickness from 0.8 mm to 2.5 mm and are available in a range of colours." "Coaxial Connectors Protectron India offers a new revolutionary BNC plug for easy assembly" "PATCH CORD 1 mm P8006 These Patch Cords have 1 mm Rate Pin in the front and Socket at the rear for Daisy chain ap....