List of important CEGAT Orders favourable to the Department -Regarding...

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.... Vs. CCE Delhi-III. Issue: Classification of Name Plates, Emblems. Labels for use on Motor Vehicles - Whether these items are classifiable under Chapter 87 of CETA as parts of Motor Vehicle or under sub-heading 3926.90 as other articles of plastics. Held: Classification - Name Plates, Emblems, Labels made of plastics for use on Motor Vehicles are correctly classifiable under sub-heading 3926.90 and not under Chapter 87 of CETA as these items are not to be treated as parts of motor vehicles since Motor Vehicle is a complete vehicle without affixation of emblems on Name Plates. In respect of CEGAT Final Order No.248/2001-B dated 4.5.2001 In Appeal No. E/2676/94-B In the case of: CCE, Chandigarh ....

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.... of excisable goods. In respect of CEGAT Final Order No. 254/2001-B dated 21.5.2001 In Appeal No. E/950/95-B In the case of: CCE Mumbai-I Vs. Unicon Connectors (P) Ltd. Issue: Classification of insulated wire/cable fitted with connectors - Whether under heading 85.44 or 85.22/85.29. Classification claimed under 85.22/85.29 on the ground manufacture is only of connectors which are thereafter fitted with wires purchased from market. Held: Insulated wires and cables fitted with connectors would fall under 85.44 holding that classification cannot depend upon the fact as to who manufactures the raw material/inputs. In respect of Final Order No. 1182/2001 (SZB-Chennai) dtd. 20.7.01 In Appeal No....