1995 (3) TMI 228

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....ant. None, for the Respondent. [Order 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) can....

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....s to be deemed as Socket since it has a screw 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 a....

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.... No. of the Sche-dule to the Central Excise Tariff 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 tha....

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.... PCB MOUNTING INSULATED P8001 These sockets are used as Test Points on Printed 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 ....