2009 (3) TMI 30

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....ment of the Customs Excise and Service Tax Appellate Tribunal, New Delhi (in short 'CESTAT'). Two issues were raised before the Tribunal; one related to the excise classification and the other related to the exemption claimed in regard to nameplate, emblems and logo of plastic manufactured by M/s Pragati Silicons (P) Ltd. (hereinafter referred to as the 'assessee'), while appellant claimed classif....

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....see's case in Civil Appeal No.5445 of 2001 decided on 26.4.2007 (2007) 211 E.L.T. 534 (SC) holding that the plastic name plates are "parts and accessories" of motor vehicles and since they are not excluded from Section XVII, the appropriate classification is under Headings 87.08 and 87.14. 3. Learned counsel for the Revenue, on the other hand, relied on a decision of this Court in Commissioner ....