9911796707
TMI Blog1997 (8) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notification No. 160/86-C.E. As the department was of the view that the produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 160/86 extends the benefit of concessional rate of duty to goods falling under Heading 8536. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sockets fall classification under Heading 8536.90 of the Schedule to Central Excise Tariff Act, 1985 and that Cable terminal alone are entitled to the benefit of concessional rate of duty in terms of Notification 160/86 and that sockets are not entitled to the benefit of concessional rate of duty under the Notification. 5. The appeal is disposed of in the above terms. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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