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of <h1>CEGAT Upholds Classification of Car Accessories</h1> <h3>COLLECTOR OF C. EX., BOMBAY-II Versus STERLING INDIA</h3> The Appellate Tribunal CEGAT, New Delhi, upheld the classification of canvas canopy, floor matting, and seat covers as motor vehicle accessories under ... - The Appellate Tribunal CEGAT, New Delhi, in the case regarding the classification of motor vehicle accessories, upheld the decision that canvas canopy, floor matting, and seat covers were not classified as carpets but as accessories of motor vehicles under Heading No. 8708.00 of the Tariff. The Tribunal found no merit in the Revenue's appeal and rejected it.
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