https://www.taxtmi.com/caselaws?id=47998 The court determined that plastic name plates are considered 'parts and accessories' of motor vehicles and should be classified under headings 87.08 and 87.14, rather than as 'other articles of plastics' under heading 39.26. The court rejected the exclusion of plastic name plates from Chapter 87 based on the Explanatory Notes to the Harmonized Commodity Description and Coding System, concluding that they are not excluded from Section XVII. The appeal was allowed, with no order as to costs. en-us Thu, 26 Apr 2007 00:00:00 +0530 Fri, 06 Jun 2014 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47998 The court determined that plastic name plates are considered 'parts and accessories' of motor vehicles and should be classified under headings 87.08 and 87.14, rather than as 'other articles of plastics' under heading 39.26. The court rejected the exclusion of plastic name plates from Chapter 87 based on the Explanatory Notes to the Harmonized Commodity Description and Coding System, concluding that they are not excluded from Section XVII. The appeal was allowed, with no order as to costs. Case-Laws Central Excise Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47998