9911796707
TMI Blog2009 (9) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... Soni DR, for the Respondent. [Order per: Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the learned advocate for the appellants and learned DR for the respondent. 2. This appeal arises from the order dated 29-10-2003 passed by the Commissioner (Appeals), Gurgaon. By the impugned order, the Commissioner (Appeals) had confirmed the order passed by the original authority, namely, Deputy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department. However, it also granted exemption relying upon the decision in the matter of N.M. Nagpal (P) Ltd. v. CCE, 2001 (130) E.L.T. 359. Aggrieved by the confirmation of the classification, as claimed by the Department, the assessee filed appeal before the Apex Court. Simultaneously, the Department also approached the Apex Court as regards the grant of exemption. Both the appeals came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 3926.90 as other articles of the plastics, as claimed by the Department. 6. Though in terms of the earlier decision in the appellants' own case itself, the Tribunal has opined in favour of the classification, as claimed by the Department, the said view no more stands to be the correct view as per the decision of the Apex Court in the appellants' own case reported in 2007 (211) E.L.T. 534. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vehicle. Name plates serve a very useful purpose inasmuch as it gives an identity to the vehicle. Each vehicle comes with different brand name and in different models having distinct features. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able under Chapter sub-headings 87.08 and 87.14. 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. 9. In view of acceptance of the case regarding classification of the product in question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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