https://www.taxtmi.com/caselaws?id=356185 Canvas tarpaulins specially shaped for lorries and related textile items were classified under Chapter 63, not as motor vehicle parts or accessories under Heading 8708. The Tribunal applied the tariff's HSN-based structure and relied on HSN explanatory notes to hold that use with vehicles does not by itself make the goods accessories of motor vehicles. On that classification, the goods satisfied Notification No. 30/2004-CE and the exemption was available. The proposed demand for duty, interest, and penalty was therefore not sustainable. en-us Mon, 15 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 07:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356185 Canvas tarpaulins specially shaped for lorries and related textile items were classified under Chapter 63, not as motor vehicle parts or accessories under Heading 8708. The Tribunal applied the tariff's HSN-based structure and relied on HSN explanatory notes to hold that use with vehicles does not by itself make the goods accessories of motor vehicles. On that classification, the goods satisfied Notification No. 30/2004-CE and the exemption was available. The proposed demand for duty, interest, and penalty was therefore not sustainable. Case-Laws Central Excise Mon, 15 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356185