https://www.taxtmi.com/circulars?id=350 Car seat covers, whether leather or textile, are classifiable as accessories to car seats and subject to accessory tariff treatment, the revenue authority accepted tribunal precedent endorsing that classification but cautioned that the distinction between parts and accessories is narrow and requires careful scrutiny to prevent parts being cleared as accessories. en-us Wed, 16 Aug 2000 00:00:00 +0530 Tue, 23 Sep 2008 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=350 Car seat covers, whether leather or textile, are classifiable as accessories to car seats and subject to accessory tariff treatment, the revenue authority accepted tribunal precedent endorsing that classification but cautioned that the distinction between parts and accessories is narrow and requires careful scrutiny to prevent parts being cleared as accessories. Circulars Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=350