Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1995 (3) TMI 228

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : 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, therefore, they .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t 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. None appeared o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 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 th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 These Patch Cords have 1 mm Rate Pin in the front and Socket at the rear fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates