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2009 (3) TMI 30 - SC - Central ExciseNameplate, emblems and logo of plastic – whether classifiable under Heading no.87.08 and 87.14 (parts and accessories of motor vehicles) as claimed by assessee or Heading no.39.26 (articles of plastic) as claimed by revenue – whether exemption under notification no.15/94 is available – assessee relying on decision of SC in the assessee’s case in their favour – revenue relying on decision of SC in case of N.M. Nagpal (P) Ltd. remitting matter to Tribunal – impugned case is remitted to CESTAT
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