TMI Blog1989 (7) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... Terminals and Sockets, Wire pins, In-line connectors, Ferrules and Snap-on terminals (hereinafter referred to as products). The respondents had filed the classification list classifying the above products under Chapter sub-heading No. 8548.00 of the Schedule to Central Excise Tariff Act, 1985 with duty @ 15% ad valorem. That according to the appellants, the main purpose of these products was to make connections to electrical circuits depending on voltage not exceeding 1000 volts and that they are correctly classifiable under Chapter sub-heading No. 8536.90 of Schedule to Central Excise Tariff Act, 1985 and would attract duty at 20% ad valorem. A show cause notice was issued and after adjudication of the case, the Assistant Collector classified the said products under Chapter sub-heading No. 8536.90 attracting duty at 20% ad valorem by relying upon the HSN Explanatory Note under Chapter Heading No. 85.36. The appellant has further submitted that the respondent did not raise serious objection regarding the classification of the products under sub-heading 8536.90 but, however, they pleaded for concessional rate of duty @ 15% ad valorem under Notification No. 160/86, dated 1-3-1986 (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be covered by sub-item (1) of Serial No. 13 of Notification No. 160/86, dated 1-3-1986 as it covers all types of sockets falling under sub-heading No. 8536.90 of Schedule to Central Excise Tariff Act, 1985. 6. Sh. Kamal Parsurampuria, Counsel appearing for the respondent, supported the impugned order and argued before us to consider all the points urged by them before the Collector (A) vide the Memo of appeal as submitted in Paper book. The Counsel vehemently argued that the Tribunal shall not rely upon the Dictionary meaning of the term socket but shall proceed to see the technical meaning appearing in Technical Dictionary published by Oxford IBH Publishing Co. of which extract he had produced and which reads at page 92 as follows - Socket - The receptacle into which the threaded portion of an incandescent lamp or plug is fitted. A term which often means in electrical practice, a portable receptacle. Definition of Receptacle is as under - Receptacle - A porcelain, fibre, or composition device into which a lamp may be screwed or an attachment plug pushed, and which is fastened in place with screws. A wall socket for an incandescent electric lamp. 7. The responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in radio or other electrical apparatus." 8. The respondent s Counsel heavily relied on the real usage of the products as understood in technical sense that the products are not sockets and that they are also not electrical equipment but parts of an electrical equipment. He submitted that their products are cable terminals as understood and orders placed accordingly by their customers as per specifications. In order to prove their point, the learned Counsel has placed before us the products fixed on a board and urged us to take on record for scrutiny. The same has been seen and marked by the Bench with the consent of both sides. 9. The respondents further submitted that all other manufacturers are getting the exemption and are paying duty @ 15% ad valorem and accordingly they are also entitled for the exemption as the products do not come within the definition of sockets as they are not sockets but only Cable Terminals. They further submitted that socket is a make and break connection not requiring any fastner or mechanical aid for making or breaking the electrical connection. Further socket is required to have insulating material for preventing earthing of the conductivity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntury Dictionary as heavily relied upon by the appellants and also on the basis of the word socket affixed as label to the product and used by the respondent or to go by the trade usage and meaning as well as according to the Scientific meaning and references made in ISI specifications, Customs, Cooperation Council and as per the distinguishing features between cable terminal and socket as contended by the respondent. The next question is if the products do not come within the ambit of the word socket than, are the respondents entitled to the benefit of Notification No. 160/86 as amended. Notification No. 160/86 as amended reads a hereunder (relevant portion only stated below) : 8536.90 All goods other than the following, namely - Fiften per cent ad valorem (i) switches, plugs, sockets, all kinds (including lamp holders) and starters for fluorescent tubes. (ii) motor starters" 12. In the case of Advani Oerlikon Ltd. Another v. Union of India Others [1981 (8) E.L.T. 432 (Bombay)] of the Bombay High Court, it has been held in para 13 as under Mr. Mehta urged the burden of proof even if it was on the Department was duly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revisional order discloses its reliance on the end use of the product. It is on such considerations that the Superintendent, the Appellate Collector and the Revisional authority held that the company s product viz. CCMS wires was attracted to excise duty under Tariff Item 50. However, what these authorities have palpably overlooked is that these considerations on which they have passed their impugned orders are the very considerations which the Supreme Court has repeatedly deprecated being taken into account to ascertain whether a particular commodity is attracted to excise duty or not. To illustrate in Commissioner of Sales-tax, MadhyaPradesh v. M/s.JaswantSingh Charan Singh - AIR 1967 SC 1454, the Supreme Court observed - Now, there can be no dispute that while coal is technically understood as a mineral product, charcoal is manufactured by human agency from products like wood and other things. But it is now well settled that while interpreting items in statutes like the Sales Tax Acts, resort should be had not to the scientific or the technical meaning of such terms but to their popular meaning or the meaning attached te them by those dealing in them, that is to say, to their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the notification in question for the purpose of deciding whether or not the words used in entries Nos. 10 and 37 cover food colours and syrup essences; indeed this dictionary is apt to be a somewhat delusive guide in understanding the meanings of the words and expressions with which we are concerned in the context in which they are used. This dictionary gives all the different shades of meanings attributable to the words referred but that hardly helpful in solving the problems raised in the present controversy. The words dyes and colours used in entry No. 10 and words scents and perfumes used in entry No. 37 have to be construed in their own context and in the sense, as ordinarily understood and attributed to these words by people usually conversant with and dealing in such goods. Similarly, the words food colours and syrup essences which are descritive of the class of goods the sales of which are to be taxed under the Act have to be construed in the sense in which they are popularly understood by those who deal in them and who purchase and use them. These are but a few illustrations (the list is endless) to show the continued depreciation by the Supreme Court in authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self and not a part of an equipment. The Customs authorities are able to easily distinguish sockets from terminal ends, which the respondents are contending by virtue of its various uses, sizes and functioning. The appellants attempt to bring the product cable terminal end a part of an electrical equipment as electrical equipment on the basis of dictionary meaning cannot be accepted as there is a vast distinction drawn from the popular meaning or the meaning attached to them by those dealing in them that is to say to their commercial sense. 14. In view of the foregoing discussion, the contention of the appellants to classify the product cable terminal end as socket on the basis of dictionary meaning fails and cannot be accepted and therefore, the appeal is liable for dismissal. 15. The other question of considering as to whether the Assistant Collector is right in reclassifying it or not does not arise as the appellants have not challenged the classification to 8536.90 but however, they are only claiming concessional rate of duty @ 15% ad valorem which has been granted to them in the impugned order. The respondents are entitled to avail the concessional rate of duty @ 15% ad va ..... 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