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<h1>Car seat covers classified as accessories under Central Excise sub-heading 8708.00, aligning with Tribunal and Supreme Court rulings.</h1> The circular addresses the classification of car seat covers under Central Excise, confirming them as accessories under sub-heading 8708.00, following a Tribunal decision involving a company and the Central Excise authority. The decision aligns with previous judgments by the Tribunal and the Supreme Court. The Board has accepted this classification but emphasizes the need for careful distinction between 'parts' and 'accessories' due to their subtle differences, ensuring that parts are not mistakenly classified as accessories.