JUDGMENT

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.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”). 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.

FACTS

1.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 entire production of the appellant is sold to the vehicle manufacturers alone.

2.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. On 02-08-1994