https://www.taxtmi.com/caselaws?id=50523 Plastic name plates, labels and emblems designed for motor vehicles were treated as articles of plastics rather than parts of motor vehicles, because they were affixed only for identification or branding and did not affect the vehicle's completeness or functionality. The fact that the items were specially designed for particular vehicles did not change their essential character for tariff purposes. Heading 39.26, covering articles of plastics, was held to be the appropriate classification, and Chapter 87 for motor vehicle parts was rejected. en-us Tue, 17 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50523 Plastic name plates, labels and emblems designed for motor vehicles were treated as articles of plastics rather than parts of motor vehicles, because they were affixed only for identification or branding and did not affect the vehicle's completeness or functionality. The fact that the items were specially designed for particular vehicles did not change their essential character for tariff purposes. Heading 39.26, covering articles of plastics, was held to be the appropriate classification, and Chapter 87 for motor vehicle parts was rejected. Case-Laws Central Excise Tue, 17 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50523