| Date: |
16-08-2000
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| Notification No: |
Central Excise Circular No 541/2000
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Central Excise classification of Car Seat covers - as accessories of car seats
|
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Regarding Central Excise classification of Car Seat covers - as
accessories of car seats
Circular
No. 541 dated 16th August 2000
The
Tribunal vide Final order No.39/2000-D dated 4.1.2000 reported in 2000 (38) RLT
170 (CEGAT) in the case of Guru Overseas Pvt. Ltd. Vs. CCE, Delhi had decided
that the car seat covers - whether of "Leather" or "Textile"
are accessories and classifiable under Chapter sub-heading 8708.00. The CEGAT
has followed ratio of the CEGAT judgement in the case of M/s. Kirloskar
Pneumatic reported in 1991 (55) ELT -207 (Tribunal and Supreme Court in the case
of M/s. Mehra Bros Vs. Joint Commercial Officer reported in 1991 (51)
ELT-173(SC).
The
Board examined the said CEGAT Order and accepted the judgement of the CEGAT.
The
Board has, however, observed that as the distinction between "parts"
and accessories" is very thin proper care should be taken so that
"parts" are not cleared as "accessories".
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