1997 (8) TMI 136

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..... [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 Notification No. 160/86-C.E .....

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.....  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 160/86 extends the benefit of con .....

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..... this item. In the result, hold that both the items Cable terminals and 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.&ems .....

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