https://www.taxtmi.com/caselaws?id=93233 The Appellate Tribunal CEGAT, Mumbai upheld the department's classification of car covers under Heading 6307.90 as made-up articles of textiles, rejecting the importer's claim under Heading 8708.99 for parts and accessories of motor vehicles. The Tribunal found no evidence that the covers qualified as accessories or parts of motor vehicles, citing legal precedent and the Harmonized System of Nomenclature. It overturned the confiscation of goods, penalties, and allegations of undervaluation and misdeclaration, directing for the immediate release of the consignments pending investigation into the unjustified delay by customs authorities. en-us Fri, 24 Dec 1999 00:00:00 +0530 Mon, 03 Jun 2019 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93233 The Appellate Tribunal CEGAT, Mumbai upheld the department's classification of car covers under Heading 6307.90 as made-up articles of textiles, rejecting the importer's claim under Heading 8708.99 for parts and accessories of motor vehicles. The Tribunal found no evidence that the covers qualified as accessories or parts of motor vehicles, citing legal precedent and the Harmonized System of Nomenclature. It overturned the confiscation of goods, penalties, and allegations of undervaluation and misdeclaration, directing for the immediate release of the consignments pending investigation into the unjustified delay by customs authorities. Case-Laws Customs Fri, 24 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93233