2006 (1) TMI 427

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..... air, Member (T)]. The appeal relates to the excise classification and exemption claim in regard to name plates, emblems and logos, of plastics, manufactured by the appellant. While the appellant claimed classification under Heading No. 8708 and 8714 (parts and accessories of motor vehicles) along with exemption in terms of Notification No. 15/94 as amended, revenue has classified the product .....

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..... ant s case is identical and exemption is due. 4. Thus, both the issues remain covered by the decisions of the Tribunal. Following our previous decisions, classification issue is ordered in favour of the Revenue and the issue of exemption is ordered in favour of the appellant. The appeal is ordered in these terms. (Dictated pronounced in open Court on 6-1-06) - - TaxTMI - TMITax - Central .....

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