1999 (7) TMI 704

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s to the classification of the canvas canopy, floor matting and seat covers used as motor vehicle accessories. The Revenue sought to classify them as carpets and floor coverings made of textile material. The Collector of Central Excise (Appeals), Bombay, after describing the nature of the goods held that the said articles were not classifiable as floor coverings and were not classifiable under sub .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r mattings but were accessories of motor vehicles. The goods in dispute are canvas canopy, floor matting and seat covers for motor vehicles. Floor matting was made from jute coated with PVC. Other items also were not used as floor coverings. The Collector of Central Excise (Appeals) has also referred to the HSN Explanatory Notes and the relevant Chapter Notes to arrive at his conclusion that the t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X