Supreme Court of India
M/s Pragati Silicons Pvt. Ltd. v. Commissioner of Central Excise, Delhi
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What the Court ordered
We are of the opinion that the language in Note 2(b) cannot be interpreted to exclude plastic name plates from the scope of Section XVII. CONCLUSION.
Judgment, page 15
From the headnote
Central Excise Tariff Act, 1985 t Headings 87.08 and 87.14-Parts and accessories of motor vehicles- c Plastic name plates-Held-They added to convenient use of motor vehicle and served useful purpose of giving an identity to them-They were covered by broader term 'accessory'. Harmonized Commodity Description and Coding System (HSN)- Explanatory Notes-Note 2(b) to Section XVII, with Chapter 87 as part- Scope of-Exclusion from definition of parts and accessories of ' ... similar goods of plastics (Chapter 39)'-Plastic name plates-Held-As reference has been made to Chapter 39, its provisions
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