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2007 (4) TMI 263 - SC - Central ExciseWhether 'plastic name plates' can be considered 'parts and accessories' of motor vehicles? - Held that:- The manufacturers of different type of models of vehicles market them under a name and the vehicles are recognized and referred to by the name plate affixed on them. Name plates convey to the consumers the distinct features it carries. Undoubtedly they add effectiveness and value to the vehicle and are at the very least accessories of the vehicle. Thus, even if there was any difficulty in the inclusion of the plastic name plates as 'parts' of the motor vehicles, they would most certainly have been covered by the broader term 'accessory'. In this view of the matter, we are of the opinion that the Tribunal has erroneously come to the conclusion that 'plastic name plates' are not 'parts and accessories' of motor vehicles for the purposes of headings 87.08 and 87.14. Since plastic name plates are 'parts and accessories' of motor vehicles and since they are not excluded from the Section XVII, the appropriate classification is under headings 87.08 and 87.14. Appeal allowed.
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