ORDER
P.K. Kapoor, Member (T)
1. 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 could not be deemed as not covered by the exclusion against Sl. No. 13 in the Table annexed to the Notification 160/86, dated 1-3-1986.
2. Appearing on behalf of the Revenue, Shri Somesh Arora, JDR submitted that the Collector (Appeals) had erred in holding that the parts in question were not plugs/sockets which are specifically excluded from the purview of the exemption under Notification 160/86 in terms of exclusion clause against Sl. No. 13 of the Table annexed thereto. He stated that from the relevant catalogue published by the respondents in respect of I.C. Socket, Co-axial Connector, Socket 1 MM, it is evident that these items are various types of Sockets. He added that even the fourth item, namely, Patch Cord (1 MM P8006) has to be deemed as Socket since it has a screw attached at 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 on behalf of the respondents. Since no one appeared on behalf of the respondents, we proceed to decide the appeal on the basis of the submissions made on behalf of the appellant and the material available in the case records.
4. It is seen that the only question to be decided in this appeal is whether – (1) Co-axial Connectors (RF), (2) IC Sockets, (3) Socket 1MM PCB Mounting P8001 and (4) Patch Cord 1MM P8006 can be deemed as components other than Sockets covered by Notification 160/86 as held by the Collector (Appeals). For the proper appreciation of the issue involved in this case, we refer to Sl. No. 13 of the Table annexed to the Notification 160/86, which is reproduced below:
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Sl. Heading No. or Description of goods Rate
No. Sub-heading
No. of the Sche-
dule to the Central
Excise Tariff
Act, 1985
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13 8536.90 All goods other than the following,
namely :-
(i) Switches, plugs, sockets, all
kinds (including lamp holders); and
starters for flourescent tubes.
(ii) motor starters.
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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 the purview of the said notification. The Collector (Appeals) has held that the disputed items could not be held as sockets merely by virtue of their nomenclature. In order to decide whether the disputed items could be deemed as ‘Sockets’, as contended on behalf of the appellants, we refer to the following detail available in respect of these items in the relevant catalogue published by the respondent:
“Protectron I.C. Sockets
– Four leaf heat treated Berylium-Copper contact.
– Open frame construction for better cooling & visibility of PCB.
– No Flux intrusion in I.C. Socket after soldering.
– Absolute twist-free construction.
– Low profile, 3 mm height.
– Side by side & end to end stackable.”
“SOCKET 1mm PCB MOUNTING INSULATED P8001
These sockets are used as Test Points 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 for Daisy chain applications. They can be used for taking connection from Socket or Connector Jack and are available in various wire lengths.”
It is seen that except for Patch Cord 1 mm P8006, the other disputed items have been described in the relevant catalogue either ‘Socket’ or ‘plug’. The exclusion clause against Sl. No. 13 in the Table annexed to the Notification No. 160/86 inter alia covers plugs and sockets of all kinds. Hence, in our view, the Collector (Appeals) had erred in holding that these items are not excluded from the purview of the exemption under the said notification. As far as Patch Cord 1 mm P8006 is concerned we find that it is a cable with connector or socket at the end for making daisy connections and are available at different lengths. This item cannot therefore, be deemed as a mere socket.
5. In view of the foregoing the impugned order in so far as it relates to Patch Cord 1 mm P8006 is confirmed and the finding of the Collector (Appeals) in respect of Co-axial Connectors (RF), I.C. Sockets and Socket 1 mm PCB Mounting P8001 is set aside. The appeal is disposed of in the above terms.