1995 (3) TMI 228 - AT - Central Excise

Summary

Issues:
1. Interpretation of exclusion clause under Notification 160/86 regarding plugs and sockets.
2. Classification of Co-axial Connectors, IC Sockets, Socket 1MM PCB Mounting P8001, and Patch Cord 1MM P8006.

Analysis:
The case involved an appeal against the order of the Collector of Central Excise (Appeals) regarding the classification of certain items under Notification 160/86. The Department contested the Collector's finding that Co-axial Connectors, IC Sockets, and Patch Cord could not be considered as plugs/sockets excluded from the exemption. The Revenue argued that these items were sockets based on the catalog descriptions. However, since no representation was made by the respondents, the Tribunal proceeded based on the appellant's submissions and case records.

The central issue revolved around whether the disputed items fell under the exclusion clause of Notification 160/86, which excludes plugs and sockets from the exemption. The Tribunal referred to the exclusion clause, which clearly stated that sockets of all kinds are excluded from the notification. The Collector (Appeals) had determined that the items in question should not be considered sockets solely based on their nomenclature. To assess the items further, the Tribunal examined the details provided in the relevant catalog, which described the items as sockets or plugs, except for Patch Cord 1MM P8006, which was identified as a cable with connectors.

Based on the analysis, the Tribunal concluded that the Collector (Appeals) erred in classifying the items as not excluded from the exemption. While Patch Cord 1MM P8006 was confirmed as not falling under the exclusion, Co-axial Connectors, IC Sockets, and Socket 1MM PCB Mounting P8001 were deemed to be covered by the exclusion clause. Therefore, the appeal was disposed of with the confirmation of the order concerning Patch Cord 1MM P8006 and the setting aside of the Collector's findings regarding the other items.