Motor vehicle accessory classification: steering wheel covers treated as permissible imports, not prohibited consumer goods.

Steering wheel covers imported under a licence were treated as accessories permissible for import under the Import and Export Policy 1985-88, not as consumer goods barred by the relevant policy entry. The analysis relied on an earlier Special Bench view that such covers improve grip and therefore answer the description of an accessory. Customs classification under sub-heading 8708.99, covering parts and accessories of motor vehicles, also supported that characterisation. On that basis, the view that the goods were merely luxury or consumer items was rejected, and the covers were regarded as importable under the licence.

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Issues: Whether steering wheel covers imported under the licence were accessories permissible for import under para 265(6) of the Import and Export Policy 1985-88, or consumer goods falling under Appendix 2, Para B, Sl. No. 121 and therefore not importable under the licence.

Analysis: The issue was treated as covered by an earlier Special Bench ruling holding that steering wheel covers provide better grip and therefore answer the description of an accessory. The classification adopted for customs purposes under sub-heading 8708.99 of the Customs Tariff Act, 1975, dealing with parts and accessories of motor vehicles, also supported that view. On that basis, the contention that the goods were merely luxury or consumer items was not accepted.

Conclusion: The imported steering wheel covers were held to be accessories permissible under the licence and not consumer goods prohibited by the relevant policy entry.

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