https://www.taxtmi.com/caselaws?id=117888 Plastic name plates, emblems and logos were treated as articles of plastics under Heading 39.26, because the classification issue had already been decided in the assessee's own case and that prior view was followed; the goods were therefore classified in favour of the Revenue. The exemption claim under Notification No. 15/94, as amended, was accepted because the Tribunal applied its earlier ruling in N.M. Nagpal (P) Ltd. and treated the facts as identical, so the notification benefit was available to the assessee. The appeal thus succeeded only in part, with classification against the appellant and exemption in its favour. en-us Thu, 05 Jan 2006 00:00:00 +0530 Wed, 27 Jun 2012 12:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117888 Plastic name plates, emblems and logos were treated as articles of plastics under Heading 39.26, because the classification issue had already been decided in the assessee's own case and that prior view was followed; the goods were therefore classified in favour of the Revenue. The exemption claim under Notification No. 15/94, as amended, was accepted because the Tribunal applied its earlier ruling in N.M. Nagpal (P) Ltd. and treated the facts as identical, so the notification benefit was available to the assessee. The appeal thus succeeded only in part, with classification against the appellant and exemption in its favour. Case-Laws Central Excise Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117888