https://www.taxtmi.com/caselaws?id=287785 Canvas canopy, floor matting and seat covers meant for motor vehicles were held to fall under motor vehicle accessories rather than carpets or floor coverings. The floor matting, made of jute coated with PVC, was not used as a floor covering in the relevant sense, and the classification adopted by the lower authorities was supported by the HSN Explanatory Notes and Chapter Notes. The goods were therefore correctly classified under Heading 8708.00 and not under Heading 5702.90. en-us Fri, 30 Jul 1999 00:00:00 +0530 Sat, 02 May 2020 13:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287785 Canvas canopy, floor matting and seat covers meant for motor vehicles were held to fall under motor vehicle accessories rather than carpets or floor coverings. The floor matting, made of jute coated with PVC, was not used as a floor covering in the relevant sense, and the classification adopted by the lower authorities was supported by the HSN Explanatory Notes and Chapter Notes. The goods were therefore correctly classified under Heading 8708.00 and not under Heading 5702.90. Case-Laws Central Excise Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287785