1997 (8) TMI 136

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....one, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The respondents are manufacturers of Cable terminals, Wire pins, In-line connectors, Ferrules and snap-on terminals for which they had filed classification list; classifying the above products under sub-heading 8548.00 of the Schedule to the Central Excise Tariff Act, 1985 claiming concessional rate of duty in terms of....

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....his appeal by the Revenue. 3. We find that in the appellants' own case as reported in [1990 (45) E.L.T. 96], the Tribunal has held that Cable terminals cannot be treated as blocks or sockets and hence not covered by sub-item of Sl. No. 13 of the Table under Notification 160/86 and are entitled to concessional rate of duty at 15% ad valorem. Sl. No. 13 of the Table annexed to Notification 1....