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The HC held that the petitioner's exported car seat covers manufactured by it fall under HS Code 87089900 and are eligible for benefits claimed under the Merchandise Exports from India Scheme (MEIS). Relying on the Supreme Court's decision in Mehra Brothers V. Joint Commercial Officer, the HC observed that car seat covers are accessories to motor vehicles, irrespective of being made of textile fabric. Consequently, the orders denying MEIS benefits to the petitioner were set aside.
The HC held that the petitioner's exported car seat covers manufactured by it fall under HS Code 87089900 and are eligible for benefits claimed under the Merchandise Exports from India Scheme (MEIS). Relying on the Supreme Court's decision in Mehra Brothers V. Joint Commercial Officer, the HC observed that car seat covers are accessories to motor vehicles, irrespective of being made of textile fabric. Consequently, the orders denying MEIS benefits to the petitioner were set aside.
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