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2009 (9) TMI 384 - CESTAT, NEW DELHIClassification- 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 issue involved in the matter in hand is, whether the name plates, labels, emblems and logos made from plastic for the use on the motor vehicles, motor cycles, scooters and mopeds etc. are classifiable under Chapter sub-headings 87.08 and 87.14 of the Schedule to the Central Excise Tariff Act, 1985 as parts or accessories of the motor vehicles or motor cycles, as claimed by the appellants or under Chapter sub-heading 3926.90 as other articles of the plastics, as claimed by the Department. In the light of the various decisions concluded by the Apex Court whereby the products in question manufactured by the appellants has been held as parts and accessories and, therefore, classifiable under Chapter sub-headings 87.08 and 87.14, held that- The impugned order, therefore, cannot be sustained and both the orders passed by the lower authorities are liable to be set aside and the classification is to be confirmed in relation to the product in question as claimed by the appellants. Ordered accordingly. In view of acceptance of the case regarding classification of the product in question as claimed by the appellants, the question of granting exemption under Notification No. 5/98-C.E. in accordance with the decision of the Tribunal in the case of N.M. Nagpal (P) Ltd. (supra), does not arise. The appeal is accordingly allowed in the above terms with consequential relief and stands disposed of.
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