2000 (1) TMI 95

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..... lved is whether the benefit of Notification 160/86, dated 1-3-1986 is available to the connectors manufactured by the respondents. 2. Shri H.K. Jain, learned DR submitted that Sl. No. 13 of Notification 160/86 provides concessional rate of duty to all the goods falling under heading 8536.90 except switches plugs and sockets all kinds including lamp holders. He submitted that connectors are nothi .....

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..... considered the submissions of both the sides. We have also seen the samples of the connectors in question. We observe that the Commissioner (Appeals) has decided the matter relying upon HSN Explanation notes, as under : "However, explanatory note Vol.4. Ist addition 1986 of HSN page 1390 based on which Central Excise and Tariff Act has also been framed indicates 'plugs' and 'sockets' and other .....

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