Motor vehicle accessories classification upheld for canopy, floor matting and seat covers, not carpets or floor coverings.

Canvas canopy, floor matting and seat covers meant for motor vehicles were held to fall under motor vehicle accessories rather than carpets or floor coverings. The floor matting, made of jute coated with PVC, was not used as a floor covering in the relevant sense, and the classification adopted by the lower authorities was supported by the HSN Explanatory Notes and Chapter Notes. The goods were therefore correctly classified under Heading 8708.00 and not under Heading 5702.90.

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Issues: Whether canvas canopy, floor matting and seat covers used for motor vehicles were classifiable as carpets and floor coverings under Heading 5702.90 or as motor vehicle accessories under Heading 8708.00.

Analysis: The goods were found to be canvas canopy, floor matting and seat covers meant for motor vehicles. The lower authorities had held that they were not carpets or floor coverings, and the record showed that the floor matting was made of jute coated with PVC and was not used as a floor covering in the relevant sense. The classification adopted by the lower authorities was supported by the HSN Explanatory Notes and the Chapter Notes.

Conclusion: The goods were correctly classified as motor vehicle accessories under Heading 8708.00 and not under Heading 5702.90.

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