https://www.taxtmi.com/caselaws?id=76262 Plastic name plates, labels, emblems and logos used on motor vehicles were treated as accessories rather than mere articles of plastic because an accessory is supplementary or subordinate and need not be essential for the vehicle's functioning. The goods were found to add convenience, identity, effectiveness and value to the vehicles, bringing them within the broader description of parts and accessories under Chapters 87.08 and 87.14. The contrary classification under Chapter 3926.90 was rejected, and the assessee's classification was accepted in line with the Supreme Court's ruling in its own case. en-us Wed, 09 Sep 2009 00:00:00 +0530 Thu, 17 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76262 Plastic name plates, labels, emblems and logos used on motor vehicles were treated as accessories rather than mere articles of plastic because an accessory is supplementary or subordinate and need not be essential for the vehicle's functioning. The goods were found to add convenience, identity, effectiveness and value to the vehicles, bringing them within the broader description of parts and accessories under Chapters 87.08 and 87.14. The contrary classification under Chapter 3926.90 was rejected, and the assessee's classification was accepted in line with the Supreme Court's ruling in its own case. Case-Laws Central Excise Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76262