https://www.taxtmi.com/caselaws?id=74128 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. en-us Mon, 21 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74128 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. Case-Laws Customs Mon, 21 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74128