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Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
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Seat covers designed to permanently fit over raw foam seats of vehicles by OEMs or seat manufacturers are classifiable under HSN 9401 as "Seats and parts thereof other than aircraft seats" or Sl. No. 435A under Schedule III of N/N. 1/2017-Central tax (rate) dt. 28.06.2017 as amended. Seat covers are accessories for protection and comfort, distinct from seats covered under 940120. To be classified under 8708, parts/accessories must be solely/principally for motor vehicles of 8701-8705, which seat covers satisfy. AAAR ruled seat covers merit classification under 8708 as usable only for motor vehicles.
Seat covers designed to permanently fit over raw foam seats of vehicles by OEMs or seat manufacturers are classifiable under HSN 9401 as "Seats and parts thereof other than aircraft seats" or Sl. No. 435A under Schedule III of N/N. 1/2017-Central tax (rate) dt. 28.06.2017 as amended. Seat covers are accessories for protection and comfort, distinct from seats covered under 940120. To be classified under 8708, parts/accessories must be solely/principally for motor vehicles of 8701-8705, which seat covers satisfy. AAAR ruled seat covers merit classification under 8708 as usable only for motor vehicles.
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