Based on the suggestion , i have added em28xx driver is added in to kernel . Please find the logs
ubuntu@tegra-ubuntu:~$ sudo lsusb -vvv -d eb1a:2860 -t
/: Bus 03.Port 1: Dev 1, Class=root_hub, Driver=tegra-ehci/1p, 480M
|__ Port 1: Dev 2, If 0, Class=Hub, Driver=hub/4p, 480M
|__ Port 1: Dev 3, If 0, Class=Human Interface Device, Driver=usbhid, 1.5M
|__ Port 4: Dev 4, If 0, Class=Human Interface Device, Driver=usbhid, 1.5M
|__ Port 4: Dev 4, If 1, Class=Human Interface Device, Driver=usbhid, 1.5M
/: Bus 02.Port 1: Dev 1, Class=root_hub, Driver=tegra-xhci/4p, 5000M
|__ Port 1: Dev 2, If 0, Class=Vendor Specific Class, Driver=r8152, 5000M
/: Bus 01.Port 1: Dev 1, Class=root_hub, Driver=tegra-xhci/5p, 480M
|__ Port 3: Dev 3, If 0, Class=Vendor Specific Class, Driver=em28xx, 480M
[ 3881.497278] usb 1-3: new high-speed USB device number 8 using tegra-xhci
[ 3881.517611] usb 1-3: New USB device found, idVendor=eb1a, idProduct=2860
[ 3881.517620] usb 1-3: New USB device strings: Mfr=0, Product=0, SerialNumber=0
[ 3881.518376] em28xx: New device @ 480 Mbps (eb1a:2860, interface 0, class 0)
[ 3881.518383] em28xx: Video interface 0 found: isoc
[ 3881.518474] em28xx: chip ID is em2860
[ 3881.637688] em2860 #0: board has no eeprom
[ 3881.737338] em2860 #0: No sensor detected
[ 3881.746801] em2860 #0: found i2c device @ 0x4a on bus 0 [saa7113h]
[ 3881.769051] em2860 #0: Your board has no unique USB ID.
[ 3881.774270] em2860 #0: A hint were successfully done, based on i2c devicelist hash.
[ 3881.782126] em2860 #0: This method is not 100% failproof.
[ 3881.787564] em2860 #0: If the board were missdetected, please email this log to:
[ 3881.794945] em2860 #0: V4L Mailing List linux-media@vger.kernel.org
[ 3881.801570] em2860 #0: Board detected as EM2860/SAA711X Reference Design
[ 3881.907282] em2860 #0: Identified as EM2860/SAA711X Reference Design (card=19)
[ 3881.910089] em2860 #0: Config register raw data: 0x00
[ 3881.910097] em2860 #0: v4l2 driver version 0.2.0
[ 3882.847460] em2860 #0: V4L2 video device registered as video1
[ 3882.847467] em2860 #0: V4L2 VBI device registered as vbi0
[ 3882.847471] em2860 #0: analog set to isoc mode.
ubuntu@tegra-ubuntu:~$
But i couldnt get any video and tried with VLC , ffplay and gst-launch
Thanks & Regards
Raghu Ramaraj