Classification of "Name Plates" for fans and benefit of S.S.I. exemption to such name plates under Notification No. 175/86-C.E. as amended - Clarification regarding
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Classification of name plates as parts of general use enables SSI exemption under the central excise notification. Metallic name plates affixed to fans for brand identification are treated as separately presented parts of general use and are classifiable under Heading ... Summary
Classification of name plates as parts of general use enables SSI exemption under the central excise notification.
Metallic name plates affixed to fans for brand identification are treated as separately presented parts of general use and are classifiable under Heading No. 83.10; manufacturers of such name plates, not being manufacturers of the fans, are therefore eligible for the small scale industry exemption under Notification No. 175/86 C.E. as accepted by the Board.
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