2009 (9) TMI 384

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner (Appeals) had confirmed the order passed by the original authority, namely, Deputy Commissioner, Ambala, dated 22-10-2001. 3. The appellants are engaged in the manufacture of name plates, labels, emblems and logos made up of plastic material. The appellants claimed classification under Chapter sub-headings 87.08 and 87.14 of the Tariff as accessories for exclusive use in motor vehicles and scooters and mopeds respectively. The original authority classified the items under Chapter sub-heading 3926.90 on the basis of the decision passed by this Tribunal in the appellants' own case vide Final Order No. 239/2001-B dated 30-4-2001 [2001 (131) E.L.T. 704 (T)]. 4. This appeal came up for hearing on 5-1-2006, referring to the said decis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... itself, the Tribunal has opined in favour of the classification, as claimed by the Department, the said view no more stands to be the correct view as per the decision of the Apex Court in the appellants' own case reported in 2007 (211) E.L.T. 534. 7. While dealing with the above issue, the Apex Court after taking into consideration its earlier decision in Annapurna Carbon Industries Co. v. State of Andhra Pradesh, 1976 (2) SCC 273, Mehra Bros. v. Joint Commercial Officer, 1991 (1) SCC 514, Union Carbide India Ltd. v. State of Andhra Pradesh, 1995 Supp. (2) SCC 267, and Commissioner of Central Excise, Delhi v. Allied Air-conditioning Corp. (Regd.), 2006 (202) E.L.T. 209 (S.C.) = (2006) 7 SCC 735, held as under: "21. It is evident ther....