Full Judgment
2. The notice was adjudicated by the Assistant Collector who confirmed classification under Heading 8536.90 and confirmed a demand of Rs. 13,81,406.50 P for the period from July, 1987 to December, 1987. The Collector (Appeals) however, relying upon his earlier order in the case of the same appellants, extended the benefit of concessional rate of duty at the rate of 15% in terms of Notification No. 160/86-C.E., dated 1-3-1986. Hence this appeal by the Revenue.
3. 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 SI. No. 13 of the Table under Notification 160/86 and are entitled to concessional rate of duty at 15% ad valorem. SI. No. 13 of the Table annexed to Notification 160/86 extends the benefit of concessional rate of duty to goods falling under Heading 8536!90 except the following :- (1) Switches, blocks, sockets all kinds (including lamp holdings and starters of florescent tubes; Since it has already been held that Cable terminals are not sockets and are therefore, not excluded from the coverage of SI. No. 13 of the Table annexed to the Notification, we hold that Cable terminals classifiable under Heading 8536.90 are entitled to the benefit of concessional rate of duty at 15% ad valorem as they are covered by SI.No. 13 of Notification 160/86.
4. As regards sockets, as rightly contended by the learned DR, since sockets are excluded from the purview of SI. No. 13 of the Notification, the benefit of concessional rate of duty is not available to 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.