Supreme Court settles classification of car mats: Textile Floor Coverings vs. Vehicle Accessories (2020)

/ Aniruddha Bose, Central Excise Law, Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Section 57, Central Excise Tariff Act, 1985 with Section 87, Classification of Goods, Deepak Gupta, Judges, Textile Floor Coverings, Vehicle Parts and Accessories

Supreme Court Classifies Car Mats Under Textile Floor Coverings, Not Vehicle Accessories LEGAL ISSUE: Whether car mats should be classified as “textile floor coverings” or as “parts and accessories” of motor vehicles. CASE TYPE: Central Excise Law Case Name: Commissioner of Central Excise, Delhi-III vs. M/S. Uni Products India Ltd. Judgment Date: May 1, 2020 […]

Supreme Court settles classification of car mats: Textile Floor Coverings vs. Vehicle Accessories (2020) Read Post »