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TMI Blog2009 (5) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption at Sl. No. 244 of Notification No. 21/2002. The same dispute is involved in the case of another bill of entry also. On appeals filed by the appellants, Commissioner (Appeals) decided that the importer is eligible for exemption claimed by them under Sl. No. 244 of Notification No. 21/2002. The Revenue is in appeal against both the orders-in-appeal. 2. Heard both sides. The ld. SDR on behalf of Revenue submitted that Female Socket cannot be a connector and therefore the Commissioner (Appeals) has erred in deciding that socket is a connector. On the other hand the ld. Advocate on behalf of the respondents submitted that Heading 8536 itself recognizes that switches, relays, fuses, surge, suppressors, plug, sockets, lamp holders and other connectors, junction boxes are covered under the term of 'other connectors'. Since exemption grants exemption to connectors, they are eligible for the same and therefore the order passed by Commissioner (Appeals) is correct. 3. We have considered the submissions made by both the sides. Before proceeding further for better appreciation, relevant headings in Customs Tariff are reproduced below :- 8536 - Electrical apparatus for switching ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not available. In view of the fact that neither the heading nor the sub-heading covers the socket as a connector, respondents are not eligible for the exemption. We also notice that the Original Adjudicating Authority had discussed this in detail in his findings and we find it logical and appropriate and there we reproduce the same. "I have gone through the facts of the case, the documents' on record and the submissions made by the importer. I find that the item of import at Sr No. 1 in the Bill of Entry is described as "Socket female" and the item at Sr No. 2 is described as Cable Connector male 4p in the Invoice No. A1023494 dated 14-9-2007 of M/s. Compona Connector Systems, Switzerland. The item at Sr No. 1 has been declared in the Bill of Entry as Connector - Female Socket and the item at Sr No. 2 has been declared as Connector - Male Socket. It is clear that the invoice description and the description in the Bill of Entry are distinctly different. The CTH 8536.69 covers the items Lamp Holders, Plugs and Sockets. The item Lamp Holder is placed at CTH 8536.61 and the others are clubbed together and placed at CTH 8536.69. There is an entry at CTH 8536.70 for Connectors for O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as Connectors which can enjoy the benefit of Sr No. 244 of Notification 21/2002-Cus., dated 1-3-2002. The classification of the item at Sr No. 2 of Bill of Entry No. 674715 dated 11-10-2007 and its eligibility to the exemption at Sr No. 244 to Notfn. 21/2002-Cus. is not disputed, on physical examination and the description of which is mentioned as "Cable Connector Male 4p" in the invoice" 6. In view of the above discussion, appeals filed by the Revenue are allowed. (Pronounced in Court on_______________) Sd/- (B.S.V. Murthy) Member (Technical) 7. [Order per : Archana Wadhwa, Member (J)]. - After going through the order proposed by my learned brother Member (Technical), I record a separate order. 8. Commissioner (Appeals), while interpreting the Heading 8536 of the Customs Tariff, has observed as under : "The heading itself recognizes that switches, relays, fuses, surge, suppressors, plug, sockets, lamp holders are a variety of connectors. The term "and other connectors" amply clarifies the nature of goods. Even otherwise, plug, sockets are used to make electrical connection and are variety of connectors. Notification No. 21/02, dt. 1-3-02 Cus. (Sr. No. 244) grants exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed as connectors in the invoices issued by the supplier. 11. I also note that the expression 'connectors' nowhere stand specified as 'connectors' under any of sub-heading of Heading 8536, with the sole exception being sub-heading 8536 70 00, which is connector for the optical fibre, optical fibre bundle or cable. The main heading admittedly uses the expression 'connectors'. If the sub-heading describing the goods as fuses, breakers, switches, are to be held as other than the connectors, then the connectors should be specified under one of the specific sub-heading, which is not the case. As such, I am of the view that main Heading 8536 covering into its ambit connectors and there being no specific entry for connectors, it has to be held that example given in the main heading like switches, plugs, sockets etc. have to be held as connectors only. 12. I further note that the entry Sr.No. 4 of the list 26 and Sr.No. 244 of the notification, only describes the goods as connectors without any indication to a specific heading. Having already observed that the plugs and sockets would get covered by the expression 'connectors', the same may fall under different sub-heading for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were classified under sub-heading no. 8536 69 90. He further submits that plugs and sockets are used for connecting electrical apparatus and it is used in connection with connectors. It is his contention that the plugs and sockets are used in connectors and therefore it cannot be considered as Connector. He reiterated the findings of the learned Member (Technical). He strongly relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Chandigarh v. M/s. Essen Deniki reported in 2000 (124) E.L.T. 201 (Tribunal). 17. The learned Advocate on behalf of the respondents submits that Plugs and Sockets are known as connector in the trade and parlance as evident from the invoice, bill of entry, catalogue etc. He further submits that these evidences were examined by the learned Member (Judicial) while passing the order. He also referred to the dictionary meaning of the words "Plugs and Sockets". At the end, he submits that the decision of the Tribunal in the case of M/s. Essen Deniki (supra) was passed on the basis of tariff description of Heading No. 8536.90 as it stood during 1986 when the words "plugs, sockets, lamp holders and other connectors" were not me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctly but also reasonably and not to deny exemption benefit unjustifiably. In the present case, notification extended exemption benefit to "Connector" classified under Chapter 85. The Original authority has not disputed the fact that Plugs and Sockets are male and female connector. So, the finding of the Original authority is that 'the terms connectors cannot be generalized" would impose restriction on the expression of word "connector" in notification, which is not permissible in law. 19. The learned SDR strongly relied upon that the decision of the Tribunal in the case of M/s. Essen Deniki (supra) wherein it is observed that connectors are not covered within the definition of plugs and sockets and will be covered within the scope of Sl. No. 13 of the table appended to Notification No. 160/86 as amended. The learned Advocate placed copy of Notification No. 160/86. Sl. No. 13 of the table appended to the notification provides concessional rate of duty to all goods other than switches, plugs, sockets all kinds (including lamp holders); and starters for florescent tubes falling under Sub-Heading No. 8536.90. The Tribunal held that connectors are not plug and socket. The tariff descri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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