Based on the arguments of the Counsels for the parties, the following issues arise for determination Whether plastic name plates are classifiable under headings 87.08 and 87.14 by falling within the scope of term parts and accessories of motor vehicles Alternatively, even if they do fall within the scope of parts and accessories of motor vehicles, whether there is any provision in the Explanatory Notes that specifically excludes plastic name plates from headings 87.08 and 87.14?
Aggrieved by the order of the Commissioner Appeals , the appellant filed an appeal before the Tribunal, which was rejected by the impugned order.
E/3322/2000 B, has filed the present appeal under section 35L b of the Central Excise Act, 1944 hereinafter referred to as the Act .
Subsequently, the Commissioner of Central Excise, New Delhi exercising powers under section 35E of the Act reviewed the above order and filed an appeal before the Commissioner Appeals .
The numberice was however subsequently dropped and an order in original dated 08 11 1994 was passed stating that the appropriate classification of the name plates was under Chapter 87.
FACTS The appellant is a small scale unit, manufacturing plastic name plates for motor vehicles in accordance with the specifications and designs supplied by the customers, who are the vehicle manufacturers.
The Tribunal has answered the above question in the negative.
The entire production of the appellant is sold to the vehicle manufacturers alone.
Thus, the essential question for companysideration is Whether these plastic name plates are to be classified under headings 87.08 and 87.14 as parts and accessories of motor vehicles or under heading 39.26 as other articles of plastics?
ISSUE NO.1 The first issue that we are required to examine is whether plastic name plates can be companysidered parts and accessories of motor vehicles.
The Tribunal by the impugned order has rejected the appeal filed by the appellant seeking the classification of plastic name plates under Chapter 87 as parts and accessories of motor vehicles and instead classified it as other plastic products under Chapter 39.
On 02 08 1994, a show cause numberice was issued by the Assistant Collector of Central Excise, Ambala proposing to re classify the name plates under heading 39.26 as articles of plastics.
Significantly, the Tribunal has only examined whether the name plates can be companysidered parts of motor vehicles.
The Commissioner Appeals by the order dated 31 10 2000 allowed the appeal of the Revenue and classified the plastic name plates under heading 39.26.
The Tribunal rejected the appeal of the appellant primarily by recording the following findings It held that a motor vehicle is a companyplete vehicle without affixation of emblems or name plates and that it cannot be treated as a part without which the motor vehicle is number companyplete It distinguished the case of Collector of Central Excise, Calcutta v. Jay Engineering Works Ltd., Calcutta 1989 Supp 1 SCC 128 stating that it examined name plates as inputs and number as parts of the fan The fact that a name plate can be used only in respect of the product whose name it carries does number make it a part of the motor vehicle That Heading 39.26 specifically companyered articles of plastics and since it was number in dispute that the impugned goods were made of plastics, they were classifiable only under heading 39.26.
Between 1986 and 1994, the classification lists filed by the appellant claimed the classification of name plates under headings 87.08 and 87.14 and the same were approved by the Department from time to time.
It has number at all companysidered whether these name plates can be companysidered accessories of motor vehicles.
BHAN, J. The assessee appellant hereinafter referred to as the appellant , being aggrieved by the Final Order No.239/2001 B dated 17 04 2001 passed by the Custom, Excise Gold Control Appellate Tribunal hereinafter referred to as the Tribunal in Appeal No.
