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TMI Blog2019 (5) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... nience or effectiveness but are not essential in themselves as to without which the Tractors, which we are presently concerned with, cannot work. In PRAGATI SILICONS PVT. LTD. VERSUS COMMISSIONER OF C. EX., DELHI [ 2007 (4) TMI 263 - SUPREME COURT] while dwelling on the issue as to whether plastic nameplates are classifiable under headings 87.08 and 87.14 by falling within the scope of term parts and accessories of motor vehicle , their Lordships, were pleased to hold that 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. In the case at hand, the classification/categorization of bumper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate of Tax u/s.9 (percent) 1. 6 [All other goods, not covered by Schedule-I and and other part of this Schedule 7 [14] 6. Subs. by M.P. Act 12 of 2012, w.e.f. 1-4-2012. 7. Subs. for the figure 13% by Notfn. dated 31-3-2015 w.e.f. 1-4-2015. ____________________________________________________ Whereas, Entry No.90 Part II of Schedule II of the Act 2002 stipulates: S.No. Description of Goods Rate of Tax u/s.9 (percent) 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered in the said Entry, thus liable to be taxed @ 5%. It is, therefore, urged that the order of assessment and its affirmation in appeal is erroneous and deserves to be set aside. Under Entry 90 Part II of Schedule II of the Act 2002 the expression accessories was included with effect from 01.04.2015 vide Notification dated 31/03/2015. Till then i.e. till 31.03.2015 the accessories were different from the attachment . Thus, till 31.03.2015 the attachments were treated differently than the accessories . The expression accessory (plural whereof is accessories ) is a noun and as defined in Merriam Webster means: 'an object or device that is not essential in itself but adds to the beauty, convenience, or effectivenes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red as type of Nylon Yarn . In Pragati Silicons (P) Ltd. Vs. Commissioner of Central Excise, Delhi [(2007) 9 SCC 470] while dwelling on the issue as to whether plastic nameplates are classifiable under headings 87.08 and 87.14 by falling within the scope of term parts and accessories of motor vehicle , their Lordships after taking note of the decisions in M/s. Annapurna Carbon Industries Co. Vs. State Of Andhra Pradesh [(1976) 2 SCC 273], Mehra Brothers Vs. Joint Commercial Officer, Madras [(1991) 1 SCC 514], Union Carbide India Ltd. Vs. State of A.P. [1995 Supp (2) SCC 267], Commissioner of Central Excise, Delhi Vs. Allied Air-Conditioning Corpn. (REGD.) [(2006) 7 SCC 735] and Collector of Central Excise, Calcut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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