Supreme Court · 2007 INSC 468 · Decided 26 April 2007
M/S Pragati Silicons PVT. LTD. v. Commissioner of Central Excise, Delhi
- Court
- Supreme Court of India
- Citation
- 2007 INSC 468 · [2007] 5 S.C.R. 654
- Case number
- CIVIL APPEAL No. 5345/2001
- Decided
- 26 April 2007
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(b), 35E
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 Section XVII, with Chapter 87 as part- D 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 controlled scope of 'similar ~ - goods of plastics: and it would
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