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TMI Blog2009 (9) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 239/2001-B dated 30-4-2001 [2001 (131) E.L.T. 704 (T)]. 4. This appeal came up for hearing on 5-1-2006, referring to the said decision dated 30-4-2001 reported in 2001 (131) E.L.T. 704, the Tribunal confirmed the classification under Chapter sub-heading 39.26, as claimed by 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 be disposed of by the Apex Court under order dated 25th March, 2009. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Allied Air-conditioning Corp. (Regd.), 2006 (202) E.L.T. 209 (S.C.) = (2006) 7 SCC 735, held as under: "21. It is evident therefore, that an 'accessory' by its very definition is something supplementary or subordinate in nature and need not be essential for the actual functioning of the product. Applying the test laid down in Mehra Bros. case (supra), it cannot be denied that name plates add to the convenient use of the motor 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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