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of <h1>Appeal outcome: Appellant granted exemption, Revenue wins on classification.</h1> <h3>PRAGATI SILICONES PVT. LTD. Versus CCE, PANCHKULA</h3> The appeal was decided in favor of the appellant for exemption but in favor of the Revenue for classification. - PRAGATI SILICONES PVT. LTD. Versus CCE, ... Central Excise - Classification - Name plates, Emblem and Logo of plastics classifiable as article of plastics not as parts and accessories of motor vehicle - Exemption The appeal involved excise classification and exemption claim for name plates, emblems, and logos of plastics. The Tribunal upheld the classification under Heading No. 39.26 and granted exemption based on previous decisions. The appeal was decided in favor of the appellant for exemption but in favor of the Revenue for classification.
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