https://www.taxtmi.com/caselaws?id=575 Plastic name plates, emblems and logos were treated as classifiable under Heading 39.26 rather than Headings 8708 or 8714, because the Tribunal followed its earlier ruling on the same item in the appellant's own case and applied that precedent consistently. The exemption claim under Notification No. 15/94, as amended, was also allowed because an earlier Tribunal decision on identical facts had already held the benefit available. The appeal was therefore disposed of with the classification issue against the appellant and the exemption issue in its favour. en-us Thu, 05 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=575 Plastic name plates, emblems and logos were treated as classifiable under Heading 39.26 rather than Headings 8708 or 8714, because the Tribunal followed its earlier ruling on the same item in the appellant's own case and applied that precedent consistently. The exemption claim under Notification No. 15/94, as amended, was also allowed because an earlier Tribunal decision on identical facts had already held the benefit available. The appeal was therefore disposed of with the classification issue against the appellant and the exemption issue in its favour. Case-Laws Central Excise Thu, 05 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=575