I'm not sure I understand the logic. I made a guess, but if that isn't what you want, please post DDL, DML (Sample date) and expected output.
DECLARE @Foo TABLE (plan_type varchar(100), signles CHAR(1))
INSERT @Foo VALUES
('static', 'Y'),
('static', 'Y'),
('static', 'Y'),
('static', 'Y'),
('static', 'Y'),
('static', 'Y'),
('static', 'Y'),
('static', 'Y'),
('static', 'Y'),
('static', 'Y')
SELECT
CASE
WHEN COUNT(*) = COUNT(CASE WHEN signles = 'Y' THEN 1 ELSE NULL END) THEN 'A'
WHEN COUNT(*) = COUNT(CASE WHEN signles = 'N' THEN 1 ELSE NULL END) THEN 'C'
ELSE 'B'
END AS ColumnName
FROM
@Foo
WHERE
plan_type = 'static'