Classification of goods: plastic nameplates and component fittings treated by intrinsic character, affecting excise liability. Name plates, emblems and labels of plastic are classifiable under sub heading 3926.90 and not as motor vehicle parts; bushes and thrust washers lacking anti friction rings are not plain shaft bearings under heading 84.83 and should be classified with the machines they serve; insulated cables with fitted connectors fall under heading 85.44 irrespective of who supplied inputs. Assembly, testing and affixation of brand such that an excisable product exists in unassembled form at the premises constitutes manufacture for excise. Authority to prosecute appeals requires a board resolution and locus standi can be contested post admission; letters from non adjudicating officers are not appealable orders.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of goods: plastic nameplates and component fittings treated by intrinsic character, affecting excise liability.
Name plates, emblems and labels of plastic are classifiable under sub heading 3926.90 and not as motor vehicle parts; bushes and thrust washers lacking anti friction rings are not plain shaft bearings under heading 84.83 and should be classified with the machines they serve; insulated cables with fitted connectors fall under heading 85.44 irrespective of who supplied inputs. Assembly, testing and affixation of brand such that an excisable product exists in unassembled form at the premises constitutes manufacture for excise. Authority to prosecute appeals requires a board resolution and locus standi can be contested post admission; letters from non adjudicating officers are not appealable orders.
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