2006 (1) TMI 427 - AT - Central Excise

Summary

Issues: Excise classification and exemption claim for name plates, emblems, and logos of plastics.

Excise Classification Issue:
The appeal before the Appellate Tribunal CESTAT, New Delhi involved the excise classification of name plates, emblems, and logos of plastics manufactured by the appellant. The appellant claimed classification under Heading No. 8708 and 8714 (parts and accessories of motor vehicles) with exemption under Notification No. 15/94. However, the revenue classified the products under Heading No. 39.26 (articles of plastics). The Tribunal noted that a similar issue had been decided in the appellant's own case previously, where it was held that Chapter 39.26 would be the correct heading. The Tribunal acknowledged that this decision was pending before the Supreme Court in appeal.

Exemption Claim Issue:
Regarding the claim for exemption, the Tribunal referred to a previous decision in the case of N.M. Nagpal (P) Ltd. v. CCE, where it was held that exemption was available to the assessee. The Tribunal noted that this decision was also pending before the Supreme Court in an appeal filed by the Revenue. The appellant argued that their case was identical to the one in the previous decision, and therefore, exemption should be granted. The Tribunal considered both issues in light of the previous decisions and ruled in favor of the Revenue for the classification issue, while ruling in favor of the appellant for the exemption issue. The appeal was decided accordingly.

This judgment highlights the importance of consistency in legal decisions, as the Tribunal relied on its previous rulings to resolve the issues of excise classification and exemption claim for the appellant. The pending appeals before the Supreme Court indicate the possibility of further clarification on these matters at a higher judicial level.